“公允价值”计量对上市公司的影响

On the Influence of Fair Value Measurement on Listed Companies

公允价值计量的应用,必然会给公司上市带来一定的影响。为了对其可能产生的具体效果进行评估,采用了定义、推演、历史比较与归纳的方法进行分析,从而得出了公允价值计量应用对非货币性资产交换、债务重组、投资性房地产、企业合并,以及金融工具确认和计量等不同领域影响的初步见解,提出加强监管、规范市场是保持公允价值计量公正的必要手段,并认为公允价值计量的应用具备可靠性与现实操作性。

The application of fair value measurement is inevitable to have some influence on enterprises＇ public listing. In order to make an evaluation about its potential concrete effects, the research has taken several methods including definition, deduction, historical comparison and induction to analyse it. Consequently, it comes to an opinion about the influence of fair value measurement application.on various domain such as non-monetary assets exchannge, debt recombination, investment real estate, enterprise merger as well as financial instruments validation and measurement. Moreover, the analysis points out that it＇s necessary to strengthen supervision and standardize market for keeping up the equity of fair value measurement, and supposes that its application has already been reliable and realisticallv operable.