公允价值对财务报表的影响

Influence of Fair Value on Financial Statement

公允价值在新准则中的应用是较为谨慎的,不会导致滥用。与国际财务报告准则相比,我国企业会计准则体系在确定公允价值的应用范围时,更充分地考虑了我国的国情,作了审慎的改进。新会计准则中公允价值的有效运用,会对经济活动的核算产生重大影响。应关注公允价值在非货币性资产交换、债务重组、投资性房地产等方面对损益的影响,谨慎对待通过利润表来确认企业的盈利情况。采用公允价值进行投资性房地产的计量,会导致利润增加。

The application of fair value in the new accounting standards is relatively cautious,which can not lead to misuse.Compared with international financial reporting standards,China＇s accounting standards for business enterprises define the applied range of fair value,and then make a prudent improvement according to our national conditions.The effective application of fair value of the new ac-counting standards will produce great influence on accounting in economic activity.Therefore,we should pay more attention to its effect on profit and loss in the nonmonetary exchange of assets,debt restructuring,investment real estate,etc.and discreetly confirm enterprise profits through profit statement.In addition,calculation of investment real estate by means of fair value will lead to profit growth.