公允价值计量属性的探讨

Analysis of fair value measurement attribute

从国内外对公允价值计量属性的定义入手,分析该计量属性存在的优缺点以及与其他几种计量属性之间的关系,并结合新会计准则分析公允价值在非货币性资产交易、金融工具、投资性房地产、债务重组、企业合并中的运用及其对企业利润和财务状况的影响。

Starting with giving the definition about the fair value measurement attributes at home and abroad, the advantages and disadvantages of the fair value measurement attribute and its relationship to other measurement attributes are analyzed. Then the applieation of fair value to non-monetary assets transactions, financial instruments, investment in real estate, debt restructuring, corporate mergers and the impact on the enterprise profits and financial situation is investigated according to new accounting standards.