论新会计准则中的公允价值及其计量

On the Fair-value and Calculation of the New Accouting Requirements

目前,公允价值在全球被提出并广泛应用,与历史成本等相比,公允价值具有自己显著的特征。与会计准则快速发展相适应,目前的会计理念和制度已经全然一新。因此,本文试图从公允价值的概念及应用出发,论述在目前会计快速发展下,如何正确认识公允价值及其计量在会计中的影响。

Fair-value accounting has now been put into practice globally. Compared with the traditional accounting cost, fair-value accounting has changed the accounting concepts and systems entirely with its own characteristics that meet the needs set up by the accounting principles. Starting from a brief discussion about its concept and application, this article has tried to offer a better understanding of fair-value accounting and its valuation under the context of the rapid development of accounting practice.