公允价值计量和金融资产减值相关理论研究

金融企业资产发生减值的情况已经大规模出现，由此产生的资产减值问题引起了人们的普遍关注。公允价值是会计发展的方向，新《企业会计准则》实现了与国际财务报告准则的趋同，其标志之一是公允价值的全面应用，这也意味着公允价值在我国面临的主要问题已经由“是否应当应用”转为“应当怎样应用、应当怎样更好的应用”。

Research on Relevant Theories of Fair Value Measurement and Financial Assets Impairment

Assets impairment in financial enterprises frequently appeared and aroused people＇s broad concerns. Fair value is the amount of assets exchange and debt settlement negotiated by the partners in fair trade and familiar situation. And the application of fair value becomes a hot topic between accounting academic and practical circles and between the enactors of accounting standards and banking industry and its supervising institution. Fair value is the developing trend of accounting, and new Accounting Standards keeps agreement with international financial reporting standards, one sign of which is the comprehensive application of fair value. It means that the main problem of fair value in China has changed from “whether to apply” to “how to apply and how to better applyn ”.