公允价值在我国上市公司中的应用及发展趋势研究——以国际会计准则为视角

Study on Fair Value's Application in Chinese Listed Company and Future Development:In View of IAS

公允价值计量已作为国际会计准则(IAS)的基本理念。财政部根据我国国情,在新准则体系中适度采用了公允价值。通过对我国上市公司运用公允价值进行计量的有关问题进行分析,提出了规范公允价值计量的建议并对其未来的发展趋势进行了研究。

Fair Value has been accepted as the basic concept of IAS.The Chinese Ministry of Finance adopts the fair value concept in New CAS moderately according to the condition of China.This Article proposes the suggestion to specify the application of Fair value and analyze the future development trend of Fair value through the analysis on fair value＇s application in Chinese listed company.