论我国公允价值计量准则的“入位”、“缺位”与“补位”
发布时间：2019-03-07 18:10
【摘要】：公允价值计量准则的出台标志着我国正着手建立以基本准则为首,具体准则为主,公允价值计量准则为辅的企业公允价值计量应用规范体系。无论是对于实务界、审计界,还是对于国际趋同,公允价值计量准则的出台都意味着是一种"入位"。但是从公允价值计量准则的科学性来说,我国此次发布的公允价值计量准则还存在"缺位"。鉴于次,有必要对准则进行修订,补充公允价值计量应用指导框架和公允价值计量内部控制信息披露的有关规定,适时对公允价值计量准则进行"补位"。
[Abstract]:The introduction of fair value measurement standard indicates that our country is proceeding to establish the enterprise fair value measurement application norm system, which is based on the basic standard, the concrete standard is the main, and the fair value measurement standard is supplemented by the fair value measurement standard. Whether to practice, audit, or international convergence, fair value measurement standards are meant to be a kind of "entry". However, from the scientific point of view of the fair value measurement standards, the fair value measurement standards issued in China are still "missing". In view of the times, it is necessary to revise the standards to supplement the guidance framework of fair value measurement and the relevant provisions of the disclosure of internal control information of fair value measurement, and to carry out the "replenishment" of fair value measurement standards in a timely manner.
【作者单位】： 北京交通大学经济管理学院;北京开放大学财经系;
【基金】：2013年北京开放大学校级重点立项课题《发挥教学团队作用,提升课程教学质量——中级财务会计教学团队建设与实践研究》的阶段性研究成果
【分类号】：F233
本文编号：2436334
[Abstract]:The introduction of fair value measurement standard indicates that our country is proceeding to establish the enterprise fair value measurement application norm system, which is based on the basic standard, the concrete standard is the main, and the fair value measurement standard is supplemented by the fair value measurement standard. Whether to practice, audit, or international convergence, fair value measurement standards are meant to be a kind of "entry". However, from the scientific point of view of the fair value measurement standards, the fair value measurement standards issued in China are still "missing". In view of the times, it is necessary to revise the standards to supplement the guidance framework of fair value measurement and the relevant provisions of the disclosure of internal control information of fair value measurement, and to carry out the "replenishment" of fair value measurement standards in a timely manner.
【作者单位】： 北京交通大学经济管理学院;北京开放大学财经系;
【基金】：2013年北京开放大学校级重点立项课题《发挥教学团队作用,提升课程教学质量——中级财务会计教学团队建设与实践研究》的阶段性研究成果
【分类号】：F233
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