摘要
通过比较、归纳与分析,发现我国2006年新企业会计准则及其应用指南在规范公允价值计量上,未集中地对各具体会计准则共同涉及的公允价值计量的基本问题进行统一的规定,没有对“在不存在活跃市场情况下运用现值等估价技术确定公允价值问题”作出明确与具体的指导;公允价值的概念界定欠完善,确认标准未明确,计量对象的范围欠适当;对以非公允价值进行后续计量的资产,其减值损失转回的会计处理不恰当。对此,应进行相应的改进与完善。
Comparison, induction and analysis show that China＇ s New Accounting Standards （NAS） for business enterprises and their application guides issued in 2006 neither make concentrated and unitive regulations for the basic common problems on fair value measurements that are related to the concrete accounting standards, nor make explicit and concrete instructions about problems such as ＂estimating fair value of assets or liabilities by employing evaluating-techniques such as present value technique in inactive market＂. The definition of fair value is imperfect. And the recognition criteria of fair value are blur. The scope of fair value measurement targets is improper as well. Moreover, the accounting treatments about regained-value of devaluation loss of assets evaluated by non fair value measurement in the end of accounting period are not suitable. Because of these defects, it＇s necessary to make corresponding improvements.
出处
《财经理论与实践》
CSSCI
北大核心
2007年第3期52-56,共5页
The Theory and Practice of Finance and Economics
基金
国家自然科学基金项目(70372037)
湖南省社科基金项目(06YB07)
湖南大学SIT项目(061702)
关键词
新企业会计准则
应用指南
公允价值计量
New Accounting Standards for Business Enterprises
Application Guide
Fair Value Measurements
