公允价值下公司交叉持股的会计计量

The Accounting Measurement of Company's Cross-shareholdings under the Fair Value

在公允价值计量模式下,上市公司交叉持股价值重估是计入所有者权益还是当期损益,企业具有较大的自主选择权,不同选择所造成的经济结果差异明显。本文分析发现:在对金融资产价值重估时,一是重估增值选择计入权益还是损益,对公允价值会计的顺周期效应影响不同;二是采用传统估值体系评估企业价值时,市净率更优于市盈率。同时,本文提出处理交叉持股会计核算的相关建议。

Under the fair value measurement mode, the value reassessment of cross-shareholdings of listed companies is included in owner＇s equity or the current profits and losses to which the company has a large independent choice, and the economic conse- quences difference caused by different choices is obvious. The paper finds out that when reassessing the value of financial assets, that the choice ofreassessment value is included in equity or the profits and losses has the different influences on the pro-cyclical effect of fair value accounting. And the paper also finds out that using traditional valuation system to evaluate the enterprise value, price to book ratio is superior to price to earnings ratio. At the same time, the paper puts forward related suggestions on processing cross-sharehold- ings accounting.