浅议新准则下公允价值的正确运用  

Shallowly Discusses under the New Criterion the Fair and Just Value Correct Utilization

作　　者：任俊玲[1] 王薇薇[1] 

机构地区：[1]山东经济学院,济南250014

出　　处：《价值工程》2007年第5期55-57,共3页Value Engineering

摘　　要：在新准则中,公允价值的再次引入成为我们关注的焦点。在介绍公允价值背景的基础上,论述了公允价值在债务重组、投资性房地产和非货币性交易中的应用。由于公允价值的应用会增加利润,使公司有了利润操纵的空间。对此文中提出了在新准则下正确运用公允价值,来防止利润操纵的解决对策。The fair and just value introduces the focal point to which we pay attention in new criterion. This article first introduces the background of the fair and just value, and elaborates the using in the debt reorganization, the investment real estate and the non- currency transaction. Because the fair and just value application can increase the profit, enable the company to have the profit operation space. This article proposes we should utilize the fair and just value under the new criterion to prevent the profit operation.

关 键 词：利润操纵 债务重组 投资性房地产 非货币性交易 

分 类 号：F062.4[经济管理—政治经济学]