浅析公允价值计量属性的应用问题及对策

2006年财政部将公允价值概念引入新会计准则,并被应用于投资性房地产、金融工具、非共同控制下的企业合并和非货币性交易等领域,使我国会计准则进一步与国际准则趋同。然而,现阶段公允价值在我国的应用中还存在许多问题。文章阐述了公允价值的基本内涵,对公允价值运用中存在的问题进行了分析,并提出了进一步完善公允价值计量的若干对策。

Problems in Applying Fair Value Measurement Attribute and Countermeasures

In 2006,the Treasury introduced fair value concept into the new accounting standard,and it is applied in the investment real estate,financial tools,the enterprise mergers and non-monetary transactions and other fields,which makes our accounting standards is in line with the international standards.However,there are still many problems in applying fair value at the present stage.The article presents the basic connotation of fair value,analyzes the problems in applying fair value,and puts forward the countermeasures on further improving the fair value measurement.