新会计准则中公允价值计量的探析

我国新颁布的企业会计准则中第一次大量引用了公允价值计量,引起了会计学界的广泛争议。本文重点分析了公允价值计量引入新会计准则的逻辑分析、具体表现、特点和应对措施。意在理论研究和实务操作方面更好地把握公允价值计量这一引人入胜的观念。

Probing into fair value measurement in new accounting rules

Fair value measurement is widely used in the newly issued accounting standards in our country,which raises profuse discussion.This article analyses the implicit logic,specific characteristics and corresponding measures in respect of fair value measurement in new accounting standards.It is aimed that we can achieve better understanding about fair value measurement from the angle of both theoretical research and practical treatment.