公允价值应用对传统会计理论的影响

自新会计准则颁布以来,公允价值计量一直为理论界、实务界广泛关注,人们对其特点和可能产生的影响作了大量的讨论和分析,但其应用对整个传统会计理论体系产生哪些冲击和影响缺乏系统的研究。通过对主要传统会计理论的提出,分析探讨公允价值的采用对传统会计理论产生的影响,并提出一些启示与对策。

The Study of the Effects of the Applying of Fair Value on Traditional Accountant Theory

Since the promulgation of the new accountant rule,the computation of fair value has always been paid extensive attention in theory and actual practice field.There has been substantive discussion and analysis on the characteristics and effects it can bring about.But the impact and effects of its applying on the whole traditional accountant theory system are lack of systematical research.By the promulgation of the main traditional accountant theory,this article analyzes and probes into the effects of the applying of fair value on traditional accountant theory,and also puts forward some revelation and countermeasure.