关于公允价值在非货币性交易会计中运用的探讨

Discussion on Fair Value Used in Non- monetary Transactions Accounting

公允价值是一种复合型的会计计量属性,由于其表现形式多样、内涵公允,所以在中间货币媒介消失后的非货币性交易中,将公允价值作为交换资产的主导计量属性,有关非货币性交易的会计处理才能够达到对企业的财务状况、经营成果进行公允、合理反映的目的。

Fair value is a compound accounting measuring property.Because its various forms and fair connotations,it can be used as the measuring property for exchanging assets in the course of non- monetary transactions after the middle money medium disappears.Thus the accounting information about non- monetary transactions can fairly and reasonably reflect enterprises' financial position and operating achievement.