本文選題：公允價(jià)值計(jì)量 + 公允價(jià)值計(jì)量準(zhǔn)則��； 參考：《延邊大學(xué)》2017年碩士論文

【摘要】：自21世紀(jì)的到來(lái),隨著以互聯(lián)網(wǎng)為特性的高新技術(shù)與國(guó)際貿(mào)易的快速增長(zhǎng)的同時(shí),許多跨國(guó)公司交易也在越來(lái)越頻繁。在此背景下,各個(gè)國(guó)家所實(shí)施的會(huì)計(jì)準(zhǔn)則的同質(zhì)化呈現(xiàn)出蓬勃發(fā)展的現(xiàn)象。為推進(jìn)會(huì)計(jì)準(zhǔn)則國(guó)際趨同的國(guó)際組織,在1972年國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)IASC(先改組為國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)IASB)的建立,直到現(xiàn)在已經(jīng)發(fā)布了 40項(xiàng)核心準(zhǔn)則,促進(jìn)了國(guó)際會(huì)計(jì)準(zhǔn)則的趨同,同時(shí)也促進(jìn)了國(guó)際之間密切的交流。會(huì)計(jì)準(zhǔn)則的國(guó)際趨同是會(huì)計(jì)準(zhǔn)則的發(fā)展方向。隨著世界經(jīng)濟(jì)的增長(zhǎng),各國(guó)之間的會(huì)計(jì)制度的比較性成為經(jīng)濟(jì)來(lái)往的客觀要求。在這種情況下,各國(guó)采取了會(huì)計(jì)準(zhǔn)則趨同的策略。目前,美國(guó)、歐盟、中國(guó)等國(guó)家已經(jīng)實(shí)現(xiàn)了完全的接受或國(guó)際會(huì)計(jì)準(zhǔn)則的趨同。2002年,美國(guó)與國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)簽訂了諒解備忘錄,承諾實(shí)現(xiàn)會(huì)計(jì)準(zhǔn)則的完全可比性。歐盟是第一個(gè)接受國(guó)際會(huì)計(jì)準(zhǔn)則的地區(qū),從2005年初開始,在歐盟上市的公司逐漸采用的會(huì)計(jì)準(zhǔn)則體系。中國(guó)、日本、加拿大等國(guó)家和地區(qū)已逐步采用了與國(guó)際會(huì)計(jì)準(zhǔn)則的趨同。因此,在今后的發(fā)展中會(huì)計(jì)準(zhǔn)則的趨同將是會(huì)計(jì)準(zhǔn)則的發(fā)展趨勢(shì)。所以,對(duì)于這一未來(lái)的發(fā)展趨勢(shì)中國(guó)需要及時(shí)的在會(huì)計(jì)準(zhǔn)則方面做出正確的決定。在國(guó)際會(huì)計(jì)準(zhǔn)則趨同的過(guò)程中,最關(guān)鍵的是計(jì)量模式的趨同。它是國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)在計(jì)量模式的選擇上,越來(lái)越多的公允價(jià)值計(jì)量的運(yùn)用中最為重要的決定之一。然而,公允價(jià)值應(yīng)用在我國(guó)比較重復(fù),但是還是在2014年制定了新會(huì)計(jì)準(zhǔn)則確立了與國(guó)際會(huì)計(jì)準(zhǔn)則趨同的原則。但由于在我國(guó)的市場(chǎng)環(huán)境與發(fā)達(dá)國(guó)家存在顯著差異,我國(guó)的企業(yè)會(huì)計(jì)準(zhǔn)則在公允價(jià)值的應(yīng)用中并不完全的按照各國(guó)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則,而是做了一些修改,它成為我國(guó)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則與美國(guó)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則的主要差異之中之一。本文首先介紹了中國(guó)和美國(guó)的公允價(jià)值概念,然后探討了公允價(jià)值的理論基礎(chǔ)。其次對(duì)中國(guó)與美國(guó)的公允價(jià)值發(fā)展歷程、具體內(nèi)容進(jìn)行了比較,通過(guò)比較分析出差異產(chǎn)生的原因并得出結(jié)論。
[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.
【學(xué)位授予單位】：延邊大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F233
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本文編號(hào)：1778029