文档介绍：对公允价值计量属性的探讨
2012年 06月
摘要
随着时代的发展,人们对于会计计量如何及时、公允地表达会计信息提出了更高的要求,公允价值计量已经成为各国会计界重点研究对象。2006年颁布新会计准则在金融资产、投资性房地产等17项具体准则中要求应用公允价值的计量模式。如何适度、准确地运用这一计量属性,防止企业利用公允价值去人为操纵利润,是理论界和实务界争论的焦点。本文在对公允价值计量属性进行系统介绍后,通过实际案例,分析公允价值在上市公司中的运用,指出应用存在的问题,并针对问题提出相应的解决思路,从而达到充分发挥公允价值计量属性的优势,尽量避免其不足的作用。恰当的解决公允价值计量模式的应用问题,对于正确评价企业的业绩具有重要意义。
关键词:公允价值,会计信息,计量属性
Abstract
With the development of the time, more and more accountants call for higher standard, such as how to timely and fair to express information. So fair value has e a hot topic for many countries. From the January 1,2007,panies used new accounting criteria such as financial assets ,investment real estate and so on. In the process of using new standards, how to reasonably, accurately to use fair value ,has e a focus .how to avoid it to e a tool for profits. In the paper, after a brief introduce, we use actual cases and analyze the application of fair vale used in the panies. After a analyses, we pointed out some questions and effective measures. Pay attention to the fair value measurement standard application problem, for evaluation of enterprise performance is of important practical significance .
Key words: Fair value, Accounting information, Measure attribute
目录
摘要 I
Abstract II
目录 III
第一章引言 1
第二章公允价值的含义及其优越性 3
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第三章公允价值在我国会计准则中的运用 7
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公允价值在金融工具和计量中运用的案例分析 7
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公允价值计量属性在投资性房地产中的应用现状 9
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第四章我国会计准则下公允价值实际应用的障碍及其解决对策 14
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