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随着世界经济一体化进程的加快,会计制度和会计准则最终要与国际接轨,我国今年2月新颁布的企业会计准则,扩大了公允价值的应用范围,在会计计量方面既具有中国特色,又力求与国际会计准则趋同。本文在介绍公允价值的定义的基础上,分析引用公允价值的原因,并从会计信息的可靠性和相关性的角度讨论会计信息质量特征,进而阐述公允价值计量下的信息质量特征。
As the process of world economic integration accelerates, the accounting system and accounting standards ultimately need to be in line with international standards. The newly issued Accounting Standards for Business Enterprises in February this year has expanded the scope of application of fair value. With regard to accounting measurement, it has both Chinese characteristics and Strive to convergence with international accounting standards. Based on the introduction of the definition of fair value, this paper analyzes the reasons for quoting fair value, discusses the quality of accounting information from the perspective of the reliability and relevance of accounting information, and then elaborates the characteristics of information quality under fair value measurement.