引入公允价值是新会计准则的一大亮点。本文试图单就以公允价值后续计量的金融资产来分析因公允价值变动会计核算的不同对会计利润的影响。 The introduction of fair value is a major bright spot in the new accounting standards. This article attempts to analyze the impact of different accounting changes due to changes in fair value on the accounting profit on the basis of financial assets subsequently measured at fair value.