2006年2月财政部发布了包括1项基本准则和38项具体准则的新会计准则体系,并规定于2007年1月1日起首先在上市公司实施。新会计准则在诸多方面实现了新的突破,其中公允价值的应用是其中的亮点之一,但是公允价值在会计准则中的应用是十分谨慎的。本文主要对公允价值计量在金融工具、投资性房地产、债务重组和非货币性资产交换等方面的应用进行研究。 In February 2006, the Ministry of Finance released the new accounting standards system including one basic standard and 38 specific standards, and stipulated that the new accounting standard should be implemented on the listed company first on January 1, 2007. The new accounting standards in many aspects to achieve a new breakthrough, of which the application of fair value is one of the highlights, but the fair value of the accounting standards in the application is very cautious. This paper mainly studies the application of fair value measurement in financial instruments, investment real estate, debt restructuring and non-monetary asset exchange.