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撰写人：___________日 期：__________on February 15, 2006. The fair value measurement mode was reintroduced, and came into effect in the range of quoted companies on January 1, 2007. The application of fair value undergoes iterative phase in china. Compared with 1998, the application range becomes wider. What influence will it bring to the financing situation and operating result of enterprise? What question will it occur in the practical applic... ation?In such background, this paper deeply analyses the application of fair value in idiographic accounting standard and expatiates the influence of fair value application to enterprise value, operating result, financing situation etc. At the same time, it proposes the reality question and solutions in implementing fair the application of fair value exists many difficulties in the current economic environment, along with increase of government guidance and knowledge of accountant, development of asset evaluation, the perfection of internal control system, the reliability and maneuverability of fair value will further enhance. The application of fair value will be beneficial to the perfection and development of capital market.
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Keywords New accounting standard; fair value; application question research; investing real estate; debt recombination
精品范文模板 可修改删除
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目 录
1 引言…………………………………………………………………………………1
2 公允价值的内涵……………………………………………………………………1
公允价值的定义………………………………………………………………1
公允价值的本质和表现形式…………………………………………………2
公允价值的特性………………………………………………………………2
公允价值在我国的运用………………………………………………………2
……………………………………‥3
3 涉及公允价值的项目及其影响……………………………………………………5
公允价值对利润的影响分析…………………………………………………5
公允价值对税收的影响分析…………………………………………………10
4 我国应用公允价值的对策研