| 新会计准则关于公允价值运用对会计信息的影响 |
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| 引用本文： | 黄敏华.新会计准则关于公允价值运用对会计信息的影响[J].天津市财贸管理干部学院学报,2008,10(4):19-20. |
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| 作者姓名： | 黄敏华 |
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| 作者单位： | 福建省农业厅办公室,福建,福州,350000 |
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| 摘 要： | 我国财政部发布的新会计准则中重新引入了公允价值计量模式，标志着公允价值在我国的研究和应用进入了一个崭新的时期。谨慎适度运用公允价值计量模式，有效的提高了会计信息可靠性，公允价值运用对债务重组、投资性房地产、企业合并、金融工具确认和计量、非货币性资产交换等企业会计信息将产生重大影响，使企业提供的信息将更有助于未来的决策。
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| 关 键 词： | 新会计准则 公允价值 会计信息 影响 |
Influence of Accounting Norm Fair Value on Accounting Information |
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| HUANG Min-hua.Influence of Accounting Norm Fair Value on Accounting Information[J].Journal of Tianjin Institute of Financial and Commercial Management,2008,10(4):19-20. |
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| Authors: | HUANG Min-hua |
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| Institution: | HUANG Min-hua(Fujian Provincial Bureau of Agriculture,Fujan Fuzhou 350000) |
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| Abstract: | New accounting norm,issued by the Ministry of Finance,draws fair value measure model into it a second time.This is a symbol that fair value research and study has developed to a new time.Carefully and reasonable using fair value measure model can effectively improve reliability of accounting information.Fair value places an important influence on debt combination,housing investment,enterprises combination,recognition and measurement of financial tools,and non-monetary capital exchanging.It can do well in en... |
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| Keywords: | new accounting norm fair value accounting information influence |
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