公允价值计量对企业财务报表的影响 会计学专业VIP免费

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PicktoWiththerapiddevelopmentofeconomyinourcountry,theaccountinginformationtofinancialstatementusersincreasinglyprominentrole.Thehistoricalcostaccountingmeasurementofattentioninthepast,ignorethefutureoftheaccountinginformationismoreandmorenottimely,trueandfullyreflecttheeconomicsubstance.Theconceptoffairvalueinthenewaccountingstandards.Underthefairvalueofassetsandliabilitiesinaccordancewiththefairtrade,familiarwiththetradebothpartiesvoluntaryexchangeassetsormeasuredtheamountofdebtrepayment.Theapplicationoffairvaluemeasurementattributetomakemorevaluablefinancialinformation,thisisafeatureofthenewaccountingstandards.Thefairvaluemeasurementattributesrepresentingthefuturedevelopmentdirectionoffinancialaccounting,willserveasthebridgebetweenconnectingtheaccountinginthepastandthefuture.【keywords】:thefairvalueofthebalancesheetofthecashflowstatementTheowner'sequity目录【摘要】.........................................................................................................................................11.公允价值计量的始源及在我国的引用情况.......................................................................22.公允价值计量的含义..............................................................................................................33、公允价值计量的特点............................................................................................................34.公允价值计量对资产负债表的影响.....................................................................................44.1公允价值计量在资产负债表中运用于分配标准。............................................................54.2公允价值计量在一些判断标准中的运用。........................................................................54.3部分准则规定直接采用公允价值计量。...........................................................................65.公允价值计量对利润表的影响.............................................................................................76.公允价值计量对现金流量表的影响.......................................................................................77.公允价值计量对所有者权益的影响.....................................................................................78.、结论......................................................................................................................................8【参考文献】...............................................................................................................................10致谢...........................................................................................................................................101.公允价值计量的始源及在我国的引用情况到目前为止，国外对公允价值计量的使用已将近40年，而我国只有10年。美国是使用公允价值计量最早的国家，也是对公允价值计量认识最深刻的国家。其...