河南财经学院本科生毕业论文
公允价值计量属性分析
姓 名 学 号 专 业 指导教师
会计学 讲师
2009年5月15日
摘 要
公允价值会计，一直是国际会计前沿的热点问题，在现行会计准则中又被广泛的运用，这必然对整个会计体系及公允价值的研究和应用产生深远的影响。以历史成本为基础的会计计量模式已经不能满足实际工作的需求，特别是在资产价格上涨、股市、楼市、金融产品等方面，更显得无能为力，而公允价值的高度相关性替代了历史成本的不足。公允价值运用在我国会计准则和会计制度中经历了初步引入、全面开放、谨慎运用的曲折过程，这在新旧会计准则中有都有体现。例如：现行会计准则中《企业会计准则第3号——投资性房地产》、《企业会计准则第5号——生物资产》、《企业会计准则第12号——债务重组》、《企业会计准则第7号——非货币资产交换》都有明确规定应用公允价值，但要求相对较高，由此看来国内对公允价值的应用出于谨慎态度，这与公允价值与经济环境有极强的关联性，涉及了诸多假设和不确定因素，可靠性相对较差，同时这也是市场的监管不健全的一个体现。虽然公允价值广泛运用在国内会有些难度，但从发展的眼光来看，最终会丰富、成熟起来的。因此，新的计量属性---公允价值的研究与应用有十分重要的意义。
本文从公允价值的含义、基本特征、实际应用进行分析。本文重点进行理论研究，第一部分：引言。第二部分：从公允价值的起源属性和基本特点等方面对其界定，进行理论分析。第三部分：是在新准则下对公允价值简单的计量分析。第四部分：在现行会计准则下，结合计量分析，对公允价值的运用进行评价提出自己意见。
关键词：公允价值；相关性；决策有用观；公允价值级次
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Abstract
Fair value accounting, international accounting has been a hot issue in the forefront of the new accounting standards has been widely used, this is bound to the entire accounting system and the fair value of the research and application of a far-reaching impact. To historical cost-based accounting measurement mode can no longer meet the needs of actual work, especially in the asset price inflation, the stock and property markets, financial products, the even more powerless. Fair value and a high degree of relevance of historical cost alternative to the deficiencies. The use of fair value accounting standards in China and accounting system has undergone the initial introduction of full liberalization of the use of the tortuous process of care. This is the old and the new accounting standards are embodied in the. For example: the new accounting standards in the \of real estate investment\\for Business Enterprises No. 5 - Biological Assets\\Standard for Business Enterprises No. 12 - Debt Restructuring\\Accounting Standard for Business Enterprises No. 7 - the exchange of non-monetary assets, \the domestic application of fair value for a cautious approach, which is the fair value of the environment and the economy very strong correlation, involving a number of assumptions and uncertainties, the relatively poor reliability of the properties related to the supervision of the market is also a manifestation of sound. Although the extensive use of fair value would have some difficulty at home, but from the development point of view, will eventually be a rich and mature together. Therefore, the new fair value measurement attribute --- the application of research and of great significance. In this paper, the meaning of fair value, basic features, the practical application for analysis. In this paper, the focus of theoretical research, Part I: Introduction, keywords. Part II; from the origin of the fair value of properties and basic characteristics of such areas as its definition, theoretical analysis. Part III: Under the new guidelines in the fair value of a simple empirical analysis. Part IV: In the new accounting standards, the combination of quantitative analysis, the use of fair value on the evaluation of the views put forward their own.
Fair price in accordance with domestic research, focusing on theoretical research, first allowed the origin of the value of properties and basic characteristics of such areas as its definition, theoretical analysis. Third, under the existing guidelines in light of the fair value measurement, the use of evaluation research evaluation of an integrated analysis of analysis, the use of fair value and to evaluate the views put forward their own.
Keywords: Fair value; Relevance; Decision-usefulness view; Fair value level
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