公允价值对企业财务报表的影响及建议

Influence of fair value on financial report of business enterprises and relevant suggestions

首先讨论公允价值的涵义,在此基础上,对公允价值计量和其他会计计量方式进行了比较,进而对公允价值计量对商业银行的影响进行了分析,从而提出了以公允价值计量的两种会计处理方法:双账户反映法和入账价值定期调整法。

The new Accounting Standard for Business Enterprises issued by Ministry of Finance on Feb 15th,2006 widens the application range of fair value. The article discusses the connotation of fair value firstly and then compares the fair value measurement and other accounting measurement means. Furthermore the article analyses the fair value measurement＇s influence on commercial bank. Thus the article raises accounting dealing methods,such as：double account reflect methocl and periodic adjusted method.