公允价值及其在新会计准则中的应用分析

Abstract

本文探讨了会计计量中现值和公允价值的内涵、特征及其应用。分析了财政部2006年发布的企业会计准则中关于公允价值的应用,从理论上研究了公允价值的可靠性和相关性问题,参考美国FASB关于现值和公允价值的会计规范,探讨了现值和公允价值的内涵,确定公允价值的主要方法;并对我国会计准则体系中公允价值应用的改进提出了建议。

The article discussed the definition,characteristics and implement of present value and fair value in accounting measurement.We analyzed the implement of fair value in the system of ASBEs issued by the Ministry of Finance in 2006.Then we discussed the relaibility and relevance of fair value and focused on the methods of determining fair value.Finally,we mande some proposal on how to improve the implement of fair value in the system of ASBEs.