浅析新会计准则下公允价值会计计量

目前,公允价值已经被很多国家的法律法规接受。但是,公允价值的计量问题却一直是困扰人们的一个难题。当某种产品存在活跃市场时可以用公允价值计量,当同类产品不存在活跃市场时却很麻烦。对公允价值应用的争论与疑虑多来源于此。会计产生于消息信息不对称的需要,研究这些问题及其解决对策,对促进会计理论和会计实务向更高层次发展,具有非常重要的理论和现实意义。

At present, the fair value has been accepted by the laws and regulations in many countries. Though the research on fair value has yielded some results, the issue of fair value measurement is still a difficult problem. When a product or the similar product exist in an active market can be used the fair value measurement. Otherwise it will be very troublesome to use fair value. Studying the fair value measurement and its solution will advance the accounting theory and the accounting practice to a higher level. And it is also a very important theoretical and practical significance.