公允价值计量的探究+文献综述
毕业论文关键词： 公允价值；会计计量；建议及对策
Research Of Fair Value Measurement
Abstract：With economic development accelerated, a lot of business to enable enterprises to continue to change the company's assets,but also influenced by the rate of inflation, the historical cost hampered in practical use. Experts said that the fair value of interest caused by the national government, while policies will be gradually introduced. With the growing popularity of new accounting standards, the fair value once again become the focus of the study. This paper describes the essential characteristics of the meaning and the fair value of the relationship between the basic method of measurement of fair value and other properties, the fair value measurement, and then discuss the real meaning of fair value is measured at fair value in the practical application of the existing problems and the fair value metering applications in accounting practice in. Learn more about the fair value measurement, the talk about some suggestions and countermeasures own fair value measurement applications.
KeyWords：fair value；accounting measurement；suggestions and countermeasure
目录
绪论 1
一、公允价值的涵义及本质特征2
（一）公允价值的涵义 2
（二）公允价值的本质特征 2
二、公允价值与其他计量属性的关系 4
（一）会计的计量属性 4
（二）公允价值与其他计量属性的比较 5
1、公允价值与历史成本的比较5
2、公允价值与重置成本的比较5
3、公允价值与可变现净值的比较5
4、公允价值与现值的比较6
三、公允价值计量作用7
（一）对企业财务状况的作用 7
(二）对会计收益的作用7
（三）对会计信息的作用7
四、公允价值计量的应用9
（一）金融工具项目的公允价值计量9
（二）主要非金融工具项目的公允价值计量10
（三）非货币性资产交换中公允价值的应用10
（四）债务重组中公允价值的应用11
（五）企业合并中公允价值的应用11
（吹冰）利润表中公允价值的应用11
五、公允价值计量对财务报表影响的案例分析12
（一）公司简介12
（二）公允价值计量对资产负债的影响12
（三）公允价值计量对利润的影响13
吹冰、公允价值计量存在的问题15
（一）允价值计量可靠性不足的问题 15
（二）公允价值计量的实际操作问题 15
（三）公允价值计量造成的利润操作问题 15
（四）公允价值计量应用市场的问题公允价值计量作用 16
七、公允价值计量应用的建议及对策 18
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