| 公允价值对企业财务报表的影响及建议 |
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| 引用本文： | 周宇,纪美怡.公允价值对企业财务报表的影响及建议[J].辽宁工程技术大学学报(社会科学版),2007,9(3):281-283. |
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| 作者姓名： | 周宇 纪美怡 |
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| 作者单位： | 阜新市商业银行,研究发展部,辽宁,阜新,123000 |
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| 摘 要： | 首先讨论公允价值的涵义，在此基础上，对公允价值计量和其他会计计量方式进行了比较，进而对公允价值计量对商业银行的影响进行了分析．从而提出了以公允价值计量的两种会计处理方法：双账户反映法和入账价值定期调整法。
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| 关 键 词： | 公允价值 会计计量 历史成本 |
| 文章编号： | 1008-391X(2007)03-0281-03 |
| 修稿时间： | 2006年9月22日 |
Influence of fair value on financial report of business enterprises and relevant suggestions |
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| ZHOU Yu,JI Mei-yi.Influence of fair value on financial report of business enterprises and relevant suggestions[J].Journal of Liaoning Technical University(Social Science Edition),2007,9(3):281-283. |
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| Authors: | ZHOU Yu JI Mei-yi |
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| Institution: | ZHOU Yu , JI Mei-yi (Research ＆ Development Department, Fuxin City Commercial Bank, Fuxin 123000,China) |
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| Abstract: | The new Accounting Standard for Business Enterprises issued by Ministry of Finance on Feb 15th,2006 widens the application range of fair value.The article discusses the connotation of fair value firstly and then compares the fair value measurement and other accounting measurement means.Furthermore the article analyses the fair value measurement's influence on commercial bank.Thus the article raises accounting dealing methods,such as:double account refiect methocl and periodic adjusted method. |
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| Keywords: | fair value accounting measurement historiccal cost |
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