新会计准则下公允价值在我国的应用研究

The Fair Value Applied Research In China Under New Edition of Accounting Standard

为顺应中国经济快速市场化和国际化的要求,新会计准则在许多重大方而作了颠覆性的历史变革,主要体现在对公允价值的引入。本文首先简述了新会计准则引入公允价值计量属性的范围和特点,分析了公允价值计量属性引入后面临的挑战,并就如何应对挑战提出了对策建议。

To comply with China＇s rapid economic marketization and internationalization requirements,new accounting standards made many important aspects of the history of disruptive change,mainly reflected in the introduction of fair value.This paper outlines the introduction of new fair value accounting standard range of properties and characteristics,analyzes challenges,and puts forward countermeasures and suggestions.