论公允价值在非货币性交易中的适度应用

On the Appropriate Application of Fair Value in Non-monetary Transaction

新企业会计准则实施后,公允价值的一些问题成为会计理论研究和关注的焦点问题之一。应着重分析在非货币性交易中,适度应用公允价值须掌握的计价基础判断标准、公允价值计量、公允价值核算等几个容易混淆的问题。所谓适度即准确把握公允价值的判断标准、计价基础、计量核算方法,以避免公允价值成为利润操纵工具。

The fair value has been a focus issue in the study of accounting theory. The author analyzes some problems such as estimating criterion of evaluation basis, fair value valuation, fair value accounting, that should be mastered in the appropriate application of fair value in non - monetary transaction. The author believes the appropriate application is to master accurately the criterion, evaluation basis, checking methods of the fair value. Then the appropriate use of fair value will prevent profits manipulating.