论公允价值在新准那么中的运用摘要公允价值一直是国际会计界关注的一个话题，完全实施公允价值会计是今后国际会计准那么理事会的工作目标。文章就公允价值的实施背景及涵义出发，分析新会计准那么下公允价值计量模式的运用以及对我国上市公司信息披露的影响，同时指出在全球经济环境的影响下，公允价值计量在我国实行所面临的难点及顺利推行的对策与建议。[关键词] 新会计准那么 公允价值 会计信息AbstractFair value of the international accounting profession has been a topic of interest, full implementation of fair value accounting in the future work of the International Accounting Standards Board goals. Article on the implementation of the fair value of the background and meaning, analyzing the new accounting standards for the use of fair value model and the information disclosure of listed companies on China's impact, noting that the global economic environment, the fair value measurement are facing in our country Difficulties and smooth implementation of the countermeasures and suggestions. [Key words] New Accounting Standards Fair value Accounting information目录一、公允价值的产生、开展及实施背景…………………………………………...(4)二、公允价值实施的必要性………………………………………………………...(5)〔一〕保持企业的经营能力，实现资本保全 …………………………………… ...(5)〔二〕提高会计信息的相关性，合理地反映企业的财务状况…………………....(6)〔三〕会计国际化的必定要求和是我国经济形势开展的需要……………….…..(7)三、新准那么中公允价值的计量及其影响………………………………………..….(8)〔一〕投资性房地产的公允价值计量及其影响…………………………………..(9)〔二〕公允价值计量在债务重组中的运用及其影响…………………………….(12)〔三〕企业合并的公允价值计量及其影响……………………………………….(13)四、我国运用公允价值计量面临的难点………………………………………….(13)〔一〕 缺乏成熟的市场环境……………………………………………………..(13)〔二〕缺乏可操作性…………………………………………...
