公允价值对上市公司业绩和资产价值的影响

新会计准则体系2007年开始在上市公司正式实施,公允价值计量及其应用一直是我国会计界讨论的热点问题,引入公允价值计量模式是此次准则修订的一大亮点,其中公允价值计量属性应用范围的扩大值得我们关注,采用公允价值计量会使上市公司业绩和资产价值发生变化。本文主要通过对公允价值在金融工具和投资性房地产中的应用来分析其对企业的利润和资产价值产生的影响。

Influence in Corporation Performance and Assets Value by Fair Value

New accounting standards has begun to be implemented in listed companies since 2007,the fair value and its implement is always the hot topic of accounting realm,which highlights measurement with fair value,and we should pay more attention to the larger scale of the fair value.Corporation performance and assets value would be changed if they are measured with fair value.Through using fair value in financial instruments and investment properties,this paper analyses its influence on profit of companies and val...