公允价值对财务报表的影响

公允价值对财务报表的影响

摘要

自20世纪以来，公允价值会计一直都是个热点问题。公允价值在我国的运用经历曲折，从引入、回避到使用，直到2006 年我国在颁布的会计准则中明确提出将公允价值作为会计计量属性，在具体的会计准则中都不同程度地对这一计量属性进行了运用。然而，2008 年初，由美国次贷危机引起的金融危机严重阻碍了全球经济的发展，同时它导致了一个关于公允价值会计的优缺点的激烈争论。这一争论给公允价值的发展和努力把公允价值延伸到其他领域的标准制定者带来非常大的挑战。本文首先回顾了国内外学者对公允价值的相关研究，探讨了公允价值从产生到实践应用的历史必然性；接着阐述了公允价值与其它计量属性的关系以及其在我国的具体运用，在此基础上，分析了公允价值计量对财务报表的影响，进一步详细叙述了公允价值计量对其财务状况的影响，然后提出相关的完善建议。

关键词：财务报表；周期效应；计量属性；公允价值

THE RESEARCH ON THE APPLICATION OF FAIR V ALUE IN FINANCIAL STATEMENTS

ABSTRACT

Since the end of 20th century, the accounting social has been the FV A as an important hot issue. The use of the FV A of our experienced twists and turns, form the introduction to evade and then use until 2006, FV A issued by our country made it clear as to the fair value accounting measurement attributes specific accounting standards are different degrees of this measurement attributes were using. However in early 2008, by the U.S. subprime crisis -induced global financial crisis has seriously hampered the economic development, and has led to a vigorous debate about the pros and cons of FVA. This debate presents a major challenge for FVA going forward and standard setters’ push to extend FVA into other areas.This paper first reviews the research scholars of fair value , the fair value discussed the historical inevitability from generation to practical application ; then describes the relationship between the FV A and other measurement attributes as well as its concrete application in our country , on the basis of analyze the effect on the financial statements at fair value , and further described in detail the impact of the fair value of its financial position , and then make relevant recommendations to improve .

Key Words:Financial Statement;Cyclical Effects; Measurement Attributes Fair Value;

目录

1 绪论 (1)

1.1 研究背景 (1)

1.2 研究意义 (1)

1.3 国内外研究状况 (2)

1.4 研究方法 (2)

1.5 研究内容 (3)

2 公允价值的相关理论 (4)

2.1 公允价值的内涵 (4)

2.2 公允价值与其它计量属性的对比 (4)

3 公允价值对财务报表的影响 (7)

3.1 公允价值对资产负债表的影响 (7)

3.1.1 金融资产 (7)

3.1.2 对长期股权投资 (8)

3.1.3 投资性房地产 (8)

3.1.4 非货币性资产交换 (8)

3.1.5 债务重组 (9)

3.2 公允价值对利润表的影响 (9)

3.2.1 对资产减值损失项目的影响 (9)

3.2.2 对公允价值变动收益项目的影响 (9)

3.2.3 对投资收益项目的影响 (10)

3.2.4 对营业外收入和支出项目的影响 (10)

4 公允价值在我国的运用现状和前景 (11)

4.1 公允价值在我国的运用现状 (11)

4.2 公允价值在我国运用的局限性 (12)

4.3 公允价值在我国的运用前景 (13)

4.4 建议 (13)

4.4.1加快相关法规的制定 (13)

4.4.2 提高财会人员的从业素质 (13)

4.4.3 完善公司的治理结构，正确认识公允价值 (14)

4.4.4 加快会计的审计监督建设，规范财务信息的披露 (14)

5 总结 (15)

参考文献 (16)

致谢 (17)