【正文】 ure and improve accounting information?Therefore,studying them has very important realistic meaning and longterm meaning. Carry on research and discussion and involve the problem of a great deal of respects to the relevant problems of just and sound value,because this text because time and ability level are limited,some problems employed in the new criterion only to just and sound value carried on explained the research background of this text and research meaning at first, and then review and summarize the research of domestic and international relevant just and sound value briefly in ,proceed with concept of just and sound value,basic theories of probing into this text and studying the thereafter made the summary to the application situation of domestic and international just and sound ,I made quantitative analysis to the operating position of just and 6 sound therefore has proposed the author39。 ， 有較多的限定。由此對(duì)公允價(jià)值在我國(guó)的應(yīng)用提出了筆者的建議。 對(duì)公允價(jià)值相關(guān)問(wèn)題進(jìn)行研究和探討涉及到諸多方面的問(wèn)題，本文由于時(shí)間和能力水平的有限，只對(duì)公允價(jià)值在新準(zhǔn)則應(yīng)用的部分問(wèn)題進(jìn)行了研究。 本文回顧了公允價(jià)值在我國(guó)應(yīng)用、發(fā)展歷程，深入分析了公允價(jià)值在新準(zhǔn)則中的應(yīng)用情況、計(jì)量和確認(rèn)方法，探討了公允價(jià)值對(duì)企業(yè)財(cái)務(wù)報(bào)告及經(jīng)營(yíng)行為的概括性影響。二十世紀(jì) 80年代以來(lái)，公允價(jià)值一直是國(guó)際會(huì)計(jì)界的一個(gè)熱點(diǎn)問(wèn)題，至今己取得了顯著的研究成果。 ....................................................................... 49 . 公允價(jià)值計(jì)量在金融工具確認(rèn)和計(jì)量準(zhǔn)則中的應(yīng)用。 ............................................................................................................... 47 . 公允價(jià)值在 非同一控制下的企業(yè)合并的應(yīng)用。 0 目 錄 1. 摘要 ...........................................................................................................................................................................2 2. ABSTRACT ............................................................................................................................................................4 3. 引言 ...........................................................................................................................................................................7 . 研究背景 ......................................................................................................................................................... 7 . 研究意義 ....................................................................................................................................................... 11 4. 公允價(jià)值的內(nèi)涵 .................................................................................................................................................. 12 . 公允價(jià)值的定義 .......................................................................................................................................... 12 . 公允價(jià)值的本質(zhì) .......................................................................................................................................... 14 . 公允價(jià)值的合理確定和估計(jì) .................................................................................................................... 15 . 公允價(jià)值的優(yōu)缺點(diǎn) ..................................................................................................................................... 18 . 公允價(jià)值的優(yōu)點(diǎn) ................................................................................................................................ 18 . 公允價(jià)值的缺點(diǎn) ................................................................................................................................ 19 5. 公允價(jià)值的計(jì)量和計(jì)量屬性 ............................................................................................................................ 22 . 公允價(jià)值計(jì)量和計(jì)量屬性的定義 ........................................................................................................... 23 . IASC的定義 ....................................................................................................................................... 23 . FABS 的定義 ...................................................................................................................................... 25 . 公允價(jià)值的計(jì)量 .......................................................................................................................................... 26 . 計(jì)量公允價(jià)值方法 ........................................................................................................................... 26 . 計(jì)量公允價(jià)值標(biāo)準(zhǔn) ........................................................................................................................... 27 . 公允價(jià)值與其他計(jì)量屬性的關(guān)系 ........................................................................................................... 28 . 公允價(jià)值與其他計(jì)量屬性的關(guān)系 ................................................................................................ 29 . 公允價(jià)值容易成為利潤(rùn)操縱工具的根源分析 .......................................................................... 34 6. 公允價(jià)值的相關(guān)性和可靠性 ............................................................................................................................ 35 . 會(huì)計(jì)信息的相關(guān)性和可靠性 .................................................................................................................... 35 . 會(huì)計(jì)信息的相關(guān)性 ........................................................................................................................... 36 . 會(huì)計(jì)信息的可靠性 ........................................................................................................................... 36 . 公允價(jià)值的相關(guān)性 ........................................................................................................................... 37 . 公允價(jià)值的可靠性 ........................................................................................................................... 39 . 公允價(jià)值在我國(guó)應(yīng)用情況分析 ............................................................................................................... 41 . 公允價(jià)值的理論基礎(chǔ)及現(xiàn)實(shí)基礎(chǔ)。 ................................................................................ 47 1 . 公允價(jià)值在非貨幣性交易的應(yīng)用。 ................................................................... 49 8. 結(jié)束語(yǔ) ......................................................