摘要
2011年是我国企业会计准则与国际财务报告准则持续趋同的关键时期,但在公允价值应用方面仍面临着许多特殊问题。新的企业会计准则已实施四年有余,投资性房地产公允价值计量模式仍面临应用困境。究其原因,市场条件不完善、准则限制条件严格、相关指引缺失、会计计量理念转变困难和上市公司的会计政策选择成为困境产生的主要原因。只有在始终保持审慎态度的基础上,积极采取相关措施才能应对公允价值计量模式的应用困境。
The year of 2011 is a critical period of continuous convergence of the CAS and IFRS. However, the application of fair value in China is still faced with lots of special problems. The new accounting standards has been implemented for more than four years, but the fair value measurement model for real estate investment is still encountered with certain application dilemma. The major causes of these difficulties are the imperfect market conditions, strict restriction of the standards, lack of relevant guidance, difficulties in the transformation of accounting measurement and the choices of accounting policies in the listed companies. Such plight of the application of fair value measurement model cannot be rid of unless relative steps are actively taken with prudent attitude.
出处
《当代财经》
CSSCI
北大核心
2011年第8期102-109,共8页
Contemporary Finance and Economics
基金
财政部重大科研课题"中国上市公司2009年执行企业会计准则全面深度分析"(2010KJ01)
关键词
投资性房地产
公允价值
计量模式
国际趋同
real estate investment
fair value
measurement model
international convergence
