公允价值计量在会计实务中的应用分析.docVIP

摘 要 随着我国经济体制的不断发展和完善，公允价值也一直是会计界研究的热门问题，逐渐得到了各国人们的广泛关注，被大量的用于房地产的投资、非货币的资产交换、债务重组和企业合并等金融的计算中，自国家财政部颁布新会计准则后，公允价值的作用也被充分发挥，促使公允价值在我国会计工作中广泛应用，然而，在公允价值的实际应用过程中，却没有一个完整规范的体系，在会计实务的应用中，还存在很多问题，合理的应用公允价值成了目前一个新的挑战。 因此，本文通过了解公允价值计量在会计实务中的应用，针对公允价值计量在会计实务应用中出现的问题，提出合理化建议。希望通过改善外部环境和内部强化，使公允价值能够得到合理的应用，最终实现公允价值更好的发展应用。 关键词：会计准则 公允价值 计量模式 Abstract With the continuous development and improvement of Chinas economic system, fair value has always been a hot issue in the field of accounting, and has gradually attracted widespread attention of people all over the world. It has been widely used in the financial calculation of real estate investment, non-monetary asset exchange, debt restructuring and enterprise merger. Since the promulgation of new accounting standards by the Ministry of Finance, the role of fair value has also been fully realized. To bring fair value into full play and promote its wide application in Chinas accounting, however, in the actual application of fair value, there is no complete and standardized system. In the application of new accounting standards, there are still many problems. Rational application of fair value has become a new challenge Therefore, in order to clearly understand the application of fair value measurement in accounting practice, this paper proposes reasonable Suggestions for the problems in the application of fair value measurement in accounting practice.It is hoped that the fair value can be reasonably applied by improving the external environment and internal strengthening, and finally realize the better development and application of fair value. Key words: Accounting standards fair value measurement model 目 录TOC \o 1-3 \h \u 28014 一、公允价值的重要性 1 12000 （一）公允价值及公允价值计量 1 22957 （二）公允价值在实际运用中的重要性 1 17163 二、公允价值计量在会计实务中的应用现状分析 1 25620 （一）金融会计准则下公允价值的应用 1 23098 （二）其他项目会计准则下公允价值的应用 2 23024 1. 非货币性资产交易中公允价值计量的应用 3 10887 2. 投资性房地产中公允价值计量的应用 3 9993 3. 债务重组中公允价值计量的应用 4 3680 三、公允价值计量在会计实务应用中存在的问题 4 2739 （一）不能保证公允价值的可靠性 4 255