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按照新的会计准则,债务重组、非货币性交易、投资性房地产、非同一控制下的企业合并、金融工具确认和计量等具体准则都会用到公允价值。因此,积极关注公允价值计量标准在新会计准则中的应用问题,对于准确评价企业业绩并不断完善公允价值计量属性有着重要的现实意义。
Under the new accounting standards, fair value is used for specific criteria such as debt restructuring, non-monetary transactions, investment real estate, business combination not under common control, recognition and measurement of financial instruments. Therefore, paying close attention to the application of fair value measurement standards in the new accounting standards is of great practical significance for accurately evaluating the performance of enterprises and improving the fair value measurement attributes.