新会计准则公允价值应用上的误区  

Misunderstanding on Fair Value of New Accounting Standard in Application

作　　者：高国琴[1] 樊千[1] 

机构地区：[1]哈尔滨学院会计系,黑龙江哈尔滨150080

出　　处：《商业经济》2010年第12期42-43,共2页Business & Economy

基　　金：2009年黑龙江省教育厅人文社科类指导项目:基于新会计准则的公允价值计量方法应用范围研究--兼论公允价值计量对黑龙江省上市公司业绩的影响的研究成果(11544107)

摘　　要：新会计准则执行至今,仍存在利润表中已实现损益与未实现损益的披露问题和非货币资产交换中公允价值计量问题等误区。这对于报表使用者理解会计信息会产生一定的不良影响。尤其是对于公众公司,其会计信息使用者众多,误区的存在会导致使用者对会计信息这种产品的认识产生偏差,从而导致错误的决策。应培育会计信息的使用者提高其分析、处理报表信息的能力。同时,加强监管力度,规范公众公司会计信息披露的范围和层次。Until now,there exist some misunderstandings in new accounting standard about information disclosure on profit and loss re-alized and unrealized in profit statement and fair value measurement on non-monetary asset exchange.This will cause negative influence for the statement users to understand accounting information,especially for public companies with a large number of users,the misun-derstanding will lead to deviation in recognition on the accounting information,and further produce wrong decision-making.Therefore,we should develop the users＇ ability to analyze and settle statement information,at the same time,increase supervision,and regulate the scope and degree on accounting information disclosure of public companies.

关 键 词：新会计准则 误区 公允价值 

分 类 号：F230[经济管理—会计学]