公允价值在新会计准则体系中的运用

Application of Fair Value in the New Enterprise Accounting Standards

新会计准则对计量属性做了重大调整,不再强调历史成本为基础计量属性,全面引入公允价值、现值、可变现净值等作为会计计量属性。着重阐述,公允价值在新会计准则中的运用,体现在哪些地方,在运用公允价值时应注意的问题。

There is a great adjustment of measurement nature in the new enterprise accounting standards. One conspicuous feature is the introduction of fair value, present value, variable net value. The essay mainly discusses the following problems： the application of fair value in the new enterprise accounting standards; the questions claimed attention in applying fair value.