非活跃市场公允价值计量问题探讨

发布时间：2018-03-03 21:06

本文选题：输入值　切入点：估值技术　出处：《财会通讯》2016年31期 　论文类型：期刊论文

【摘要】：正一、我国非活跃市场上公允价值计量存在的困境第一,我国新兴经济体市场环境的特殊难题。我国"新兴加转轨"的市场特征决定了公允价值计量过程中常常缺少可观察输入值或其他重要信息,使我国非活跃市场上应用公允价值面临的难题更加突显。我国"新兴加转轨"的市场特征主要体现在以下几个方面:(1)部分市场活跃度偏低。虽然很多商品都有交易市场,但多数商品的市场交易数据难以获得,且市场欠缺深度,使产品流动性相对较差,难
[Abstract]:First, the dilemma of fair value measurement in China's inactive market is the first. The market characteristics of China's emerging economies determine that there is often a lack of observable input values or other important information in the process of fair value measurement. The difficulties faced in the application of fair value in China's inactive market have become even more prominent. The market characteristics of China's "emerging plus transition" are mainly reflected in the following aspects: 1) some of the market activity is on the low side. Although many commodities have a trading market, However, the market transaction data of most commodities are difficult to obtain, and the market lacks depth, which makes the products relatively less liquid and difficult.
【作者单位】：郑州工业应用技术学院;
【分类号】：F233

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