南京审计学院金审学院
本科生学年论文
题目: 关于公允价值应用探讨的文献综述
姓名: 张三 学号: 093873737 专业: 财务管理 指导教师: 孙国岩 职称: 讲师
二0一一 年 十 月
关于公允价值基本问题的文献综述
06020714 06中澳1班 解清莲
【摘 要】公允价值问题是近年来会计前沿中的热点和难点问题。当前,在会计准则制定上,无论是美国的财务会计准则委员会(FASB),还是国际会计准则理事会(IASB),都正在由传统的历史成本会计向公允价值会计转变。我国的新会计准则大量地引入了公允价值计量属性,在与国际准则趋同的过程中迈出了实质性的一步。本文从公允价值的理论基础、定义、计量属性、应用研究四方面对相关文献进行了综述,并提出了一些自己的观点。
【关键词】公允价值 计量属性 可靠性 相关性
Abstract: Fair value has been one of the hot issues and tough questions in accounting research in recent years. At present, both the United States Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) support the change from traditional historical cost accounting to fair value accounting . China's new accounting standards also accept the fair value as a measurement attribute, and it is a substantial step to the trend of international accounting standards. This article sums up people’s views about the theoretical basis of fair value ,the definition of fair value, the measurement attributes of the fair value as well as the application and research of fair value, and also includes my own opinion.
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