發(fā)布時間：2018-04-20 13:49

  本文選題：公允價值計量 + 公允價值計量準則�。� 參考：《延邊大學》2017年碩士論文

【摘要】：自21世紀的到來,隨著以互聯(lián)網(wǎng)為特性的高新技術與國際貿(mào)易的快速增長的同時,許多跨國公司交易也在越來越頻繁。在此背景下,各個國家所實施的會計準則的同質(zhì)化呈現(xiàn)出蓬勃發(fā)展的現(xiàn)象。為推進會計準則國際趨同的國際組織,在1972年國際會計準則委員會IASC(先改組為國際會計準則理事會IASB)的建立,直到現(xiàn)在已經(jīng)發(fā)布了 40項核心準則,促進了國際會計準則的趨同,同時也促進了國際之間密切的交流。會計準則的國際趨同是會計準則的發(fā)展方向。隨著世界經(jīng)濟的增長,各國之間的會計制度的比較性成為經(jīng)濟來往的客觀要求。在這種情況下,各國采取了會計準則趨同的策略。目前,美國、歐盟、中國等國家已經(jīng)實現(xiàn)了完全的接受或國際會計準則的趨同。2002年,美國與國際會計準則理事會簽訂了諒解備忘錄,承諾實現(xiàn)會計準則的完全可比性。歐盟是第一個接受國際會計準則的地區(qū),從2005年初開始,在歐盟上市的公司逐漸采用的會計準則體系。中國、日本、加拿大等國家和地區(qū)已逐步采用了與國際會計準則的趨同。因此,在今后的發(fā)展中會計準則的趨同將是會計準則的發(fā)展趨勢。所以,對于這一未來的發(fā)展趨勢中國需要及時的在會計準則方面做出正確的決定。在國際會計準則趨同的過程中,最關鍵的是計量模式的趨同。它是國際會計準則委員會在計量模式的選擇上,越來越多的公允價值計量的運用中最為重要的決定之一。然而,公允價值應用在我國比較重復,但是還是在2014年制定了新會計準則確立了與國際會計準則趨同的原則。但由于在我國的市場環(huán)境與發(fā)達國家存在顯著差異,我國的企業(yè)會計準則在公允價值的應用中并不完全的按照各國財務會計準則,而是做了一些修改,它成為我國財務會計準則與美國財務會計準則的主要差異之中之一。本文首先介紹了中國和美國的公允價值概念,然后探討了公允價值的理論基礎。其次對中國與美國的公允價值發(fā)展歷程、具體內(nèi)容進行了比較,通過比較分析出差異產(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.
【學位授予單位】：延邊大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F233
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本文編號：1778029