公允价值计量对企业财务报表的影响分析研究 财务会计学专业

公允价值计量对企业财务报表的影响摘 要随着我国经济的快速发展，会计信息对财务报表使用者作用日益突出。历史成本会计计量所表现出的重视过去、忽视未来的会计信息越来越不能及时、真实、全面地反映经济实质。新会计准则引入了公允价值的概念。在公允价值计量下，资产和负债按照在公平交易中，熟悉情况的交易双方自愿进行资产交换或债务清偿的金额计量。公允价值计量属性的应用使财务信息更有价值，这是新会计准则的一大亮点。公允价值计量属性代表了财务会计未来的发展方向，将起到连接会计过去和未来的桥梁作用。【关键词】：公允价值 资产负债表 现金流量表 所有者权益Pick toWith the rapid development of economy in our country, the accounting information to financial statement users increasingly prominent role. The historical cost accounting measurement of attention in the past, ignore the future of the accounting information is more and more not timely, true and fully reflect the economic substance. The concept of fair value in the new accounting standards. Under the fair value of assets and liabilities in accordance with the fair trade, familiar with the trade both parties voluntary exchange assets or measured the amount of debt repayment. The application of fair value measurement attribute to make more valuable financial information, this is a feature of the new accounting standards. The fair value measurement attributes representing the future development direction of financial accounting, will serve as the bridge between connecting the accounting in the past and the future. 【 key words 】 : the fair value of the balance sheet of the cash flow statement The owner's equity 目 录【摘要】.........................................................................................................................................11. 公允价值计量的始源及在我国的引用情况.......................................................................22. 公允...