新会计准则下公允价值运用的条件及环境的分析与思考

2007年1月1日新会计准则开始实施,新会计准则在许多具体准则中直接或间接地运用了公允价值计量属性。这意味着新会计准则对我国现行的会计计量属性做出了重大调整,不再单一使用历史成本为基础计量属性,必要时可使用公允价值作为会计计量标准。这将给会计实务带来计量方法上的重大变化。本文就新的具体准则中公允价值的运用展开一些分析与思考。

Analysis and thinking of evendanded value application's condition and environment under new accounting principle

The new accounting principels was executed at Jan.1,2007.In which the "fair value"are uesd in sevrel principels.It means that there is a big adjustment made in the value assessment standard uesd in current China accounting field.Nor more only the history cost as the critiaria of assets,when nessesary,the fair value can also be uesd.That will bring great change in value recognizing and assessment in accounting practise.This essy try to give some analysis on hoe to properly make ues of fair value.