浅析《企业会计准则第39号——公允价值计量》中的相关问题

A Brief Analysis of the Relevant Issues in Accounting Standard for Business Enterprises No.39 - Fair Value Measurement

2014年《企业会计准则第39号——公允价值计量》的制定实行明确了公允价值的计量方法，确立了公允价值的计量框架，但其中仍有一些问题，与基本准则对公允价值的定义冲突，最有利市场计量依据违背谨慎性原则，将公允价值变动损益纳入净利润的核算范围。仍需要财政部不断完善公允价值计量体系，也需要相应计量人才的培养以及大数据技术与公允价值计量的结合．

In the 2014 Accounting Standard for Business Enterprises No. 39 - Measurement of Fair Value Measurement, the measurement method of fair value is clarified, and the measurement framework of fair value is established. However, there are still some problems, and the basic criteria are related to the fair value. Define the conflict, the most favorable market measurement basis is contrary to the principle of prudence, the fair value gains and losses into the scope of net profit accounting. Still need the Ministry of Finance to constantly improve the fair value measurement system, but also the corresponding measurement of personnel training and large data technology and the combination of fair value measurement.