中美公允价值计量准则比较研究

发布时间：2018-04-20 13:49

  本文选题：公允价值计量 + 公允价值计量准则　； 参考：《延边大学》2017年硕士论文

【摘要】：自21世纪的到来,随着以互联网为特性的高新技术与国际贸易的快速增长的同时,许多跨国公司交易也在越来越频繁。在此背景下,各个国家所实施的会计准则的同质化呈现出蓬勃发展的现象。为推进会计准则国际趋同的国际组织,在1972年国际会计准则委员会IASC(先改组为国际会计准则理事会IASB)的建立,直到现在已经发布了 40项核心准则,促进了国际会计准则的趋同,同时也促进了国际之间密切的交流。会计准则的国际趋同是会计准则的发展方向。随着世界经济的增长,各国之间的会计制度的比较性成为经济来往的客观要求。在这种情况下,各国采取了会计准则趋同的策略。目前,美国、欧盟、中国等国家已经实现了完全的接受或国际会计准则的趋同。2002年,美国与国际会计准则理事会签订了谅解备忘录,承诺实现会计准则的完全可比性。欧盟是第一个接受国际会计准则的地区,从2005年初开始,在欧盟上市的公司逐渐采用的会计准则体系。中国、日本、加拿大等国家和地区已逐步采用了与国际会计准则的趋同。因此,在今后的发展中会计准则的趋同将是会计准则的发展趋势。所以,对于这一未来的发展趋势中国需要及时的在会计准则方面做出正确的决定。在国际会计准则趋同的过程中,最关键的是计量模式的趋同。它是国际会计准则委员会在计量模式的选择上,越来越多的公允价值计量的运用中最为重要的决定之一。然而,公允价值应用在我国比较重复,但是还是在2014年制定了新会计准则确立了与国际会计准则趋同的原则。但由于在我国的市场环境与发达国家存在显著差异,我国的企业会计准则在公允价值的应用中并不完全的按照各国财务会计准则,而是做了一些修改,它成为我国财务会计准则与美国财务会计准则的主要差异之中之一。本文首先介绍了中国和美国的公允价值概念,然后探讨了公允价值的理论基础。其次对中国与美国的公允价值发展历程、具体内容进行了比较,通过比较分析出差异产生的原因并得出结论。
[Abstract]:Since the arrival of the 21st century, with the rapid growth of high and new technology and international trade characterized by the Internet, many multinational companies are trading more and more frequently. In this context, the homogenization of accounting standards implemented by various countries is booming. In order to promote international convergence of accounting standards, the International Accounting Standards Board (IASCB) was established in 1972. Up to now, 40 core standards have been issued. Promote the convergence of international accounting standards, but also promote close international exchanges. The international convergence of accounting standards is the development direction of accounting standards. With the growth of the world economy, the comparison of accounting systems between countries has become the objective requirement of economic exchanges. In this case, countries have adopted a convergence of accounting standards strategy. At present, the United States, the European Union, China and other countries have achieved complete acceptance or convergence of international accounting standards. In 2002, the United States and the International Accounting Standards Board signed a memorandum of understanding, promising to achieve complete comparability of accounting standards. The European Union is the first region to accept international accounting standards. Since the beginning of 2005, companies listed in the European Union have gradually adopted the accounting standards system. China, Japan, Canada and other countries and regions have gradually adopted the convergence with international accounting standards. Therefore, in the future, the convergence of accounting standards will be the development trend of accounting standards. Therefore, to this future development trend China needs to make the correct decision in the accounting standard in time. In the process of convergence of international accounting standards, the most important thing is the convergence of measurement models. It is one of the most important decisions of the International Accounting Standards Committee (IASB) in the choice of measurement mode and the application of more and more fair value measurement. However, the application of fair value is repeated in our country, but the new accounting standards were formulated in 2014 to establish the principle of convergence with international accounting standards. However, due to the significant difference between the market environment in China and the developed countries, the application of the accounting standards for enterprises in our country is not completely in accordance with the financial accounting standards of various countries, but some modifications have been made. It has become one of the main differences between our financial accounting standards and American financial accounting standards. This paper first introduces the concept of fair value in China and America, and then discusses the theoretical basis of fair value. Secondly, it compares the development course of fair value between China and the United States, analyzes the causes of the difference and draws a conclusion.
【学位授予单位】：延边大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F233
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本文编号：1778029