公允价值在我国会计准则中应用的分析-analysis on the application of fair value in chinas accounting standards.docx

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2018-06-04 发布于上海
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公允价值在我国会计准则中应用的分析-analysis on the application of fair value in chinas accounting standards.docx

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公允价值在我国会计准则中应用的分析-analysis on the application of fair value in chinas accounting standards

AbstractSince1970’s,withtheappearanceofthetendencyofinternationaleconomic integrationandsecuritization,thedrawbacksofhistoricalcostmeasuringpattern begantoemerge.Fairvaluegraduallysteppedintothestageandbecameoneofthe long-timeconcernedissuesoftheoreticandpracticalfieldsfromhomeandabroad. TheapplicationoffairvaluewasfirstlyemergedinAccountingStandardforBusinessEnterprises：Debt Restructuring issued in 1998 and cancelled in the revisedaccountingstandardin2001.OnFeb.15th,2006,theMinistryofFinancepublisheda newaccountingstandard,whosehighlightwasthereintroductionofthefairvalue measuringattributeandtheenlargementofappliedrange.Then,thereintroductionof fairvalueofthelistedcompanieswillbehowtoimpactthequalityofaccounting information?Fairvalueoftheenterprisemayonceagainbecomeatoolfor manipulatingprofits?Howwastheappliedforegroundoffairvalueinourcountry? Thethesisshouldbeontheseissuesfordiscussion,researchontheapplicationoffair value in ourcountry.Thethesismainlyusesthestandardresearchmethodsandthecaseanalysis methods.Onthebasisofdiscussedtherelevantaspectsoffairvalue,reviewsthe applicationoffairvalueinourcountry.Andanalyzetheinfluenceoffairvalueonthe qualityofaccountinginformation.Thenputforwardsuggestionsaccordingly,inorder tomakebetteruseofthefairvalueinourcountry.Thethesisisdividedintothree parts:The partⅠ: Illustrates the concept and feature of the fair value. Firstly, itcommentsthevariousrepresentativeviewsoffairvalue,andputforwardtheviewsof thethesis.Onthisbasis,thethesisanalyzesthefeaturesoffairvalue.Thenexplains the necessity and the function of it.The part Ⅱ:Reviews the application of fair value inAccounting Standardsofourcountry.Firstly,thethesisbrieflyreviewstheapplicationoffairvalueinourcountry. Thenitanalyzestheapplicationoffairvalueinthedetailedaccountingstandardand choosesdebtrestructuringandinvestmentrealestateastheanalyzingpoints.Atlast,thethesisdiscusstheproblemsexistintheapplicationoffairvalueinAccounting Standards ofour country.ThepartIII:Conclusionandsug