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随着社会经济的进步,会计信息使用者对会计信息的需求越来越多元化。公允价值计量是财政部颁布的新会计准则中重要的计量方式,这一计量属性不仅对上市公司的业绩有重大影响,更深远的意义在于迈出了我国会计准则与国际公认会计准则对接实质性一步。本文对公允价值计量属性的定义及其对财务会计发展和对企业财务报表的影响等方面进行讨论,阐述了公允价值计量属性的重要意义。
With the social and economic progress, the demand of accounting information users for accounting information is diversified. The measurement of fair value is an important measure in the new accounting standards promulgated by the Ministry of Finance. This measure not only has a significant impact on the performance of listed companies, but also has a far-reaching significance in taking substantive measures of our country’s accounting standards and internationally accepted accounting standards step. This article discusses the definition of fair value measurement attributes and its impact on the development of financial accounting and the impact on the financial statements of enterprises, and expounds the significance of fair value measurement attributes.