公允价值的运用对公司利润的影响.pdf

公允价值的运用对公司利润的影响 第I 页 摘 要 公允价值问题近十几年来一直是国际会计前沿中一个极富挑战性的热点和 难点问题。2006年2月15日，财政部颁布新的会计准则，新会计准则体系的建立 是以提高会计信息质量为前提，以满足投资者、债权人、政府和企业管理层等 有关方面对会计信息的需求，进一步规范会计行为和会计工作秩序，维护社会 公众利益为目的。本文就分别从金融资产、投资性房地产、非货币性资产交换 等出发，逐一对公允价值运用对利润的影响进行阐述，最终得出公允价值应用 对企业利润的影响。着重探讨新准则中公允价值在收入确认中的应用以及对利 润的影响。分析发现，公允价值所提供的信息能够更全面地反映企业在生产经 营过程中存在的一些问题，有助于会计信息使用者做出正确的分析、预测和决 策。 关键词：新准则，公允价值，利润，会计准则 公允价值的运用对公司利润的影响 第II 页 Abstract Fair-value problem for over a decade has been the leading international accounting in an extremely challenging hot and difficult problem. February 15, 2006, the Ministry of Finance issued new accounting standards, the new accounting standards system is to improve the quality of accounting information, to meet the needs of investors, creditors, Governments, and enterprise management, and other relevant aspects of accounting information needs, further standardizing the accounting and accounting work order, maintenance of the community public interest purpose.This article from the financial assets, investment real estate, a non-monetary asset exchanges, etc., through the application of the fair value impact of the profits, the resulting fair value of the application of the profitability of the enterprise. Focus on new guidelines in the fair value in the revenue recognition of the impact of the profit. The analysis found that the fair value of the provided information to more fully reflect the enterprise in the production of some of the issues, to help users of accounting information to make the right analysis, forecasting, and decision making. Keywords: new accounting