【導讀】題目論公允價值在我國的運用。附錄外文資料與中文翻譯。院（系部）工商管理系。年級班級08會計—4班。河南理工大學萬方科技學院2020屆本科生畢業(yè)論文（設(shè)計）

　　

【正文】 fer of financial assets third chapter: financial assets transfer meet termination recognition conditions shall include the following two 河南理工大學萬方科技學院 2020 屆本科生畢業(yè)論文（設(shè)計） 12 items, the amount of variance in the current profits and losses : the carrying amount of the transferred financial asset: II of consideration received from the transfer, and originally recorded in the the rights and interests of the owners of the accumulative amount of the changes in fair value ( involving the transfer of financial assets available for sale financial assets. ) and. Financial assets transferred to meet termination recognition conditions shall be transferred, the entire book value of the financial asset, the confirmation of the termination portion and an end portion between respective confirmation, in accordance with the relative fair value sharing. Enterprise Accounting Standards No. twentyfourth hedging hedging confirming and measuring third chapter: a hedged item is an unrecognized firm mitment, the firm mitment resulting from the hedged risk the accumulative amount of the changes in fair value shall be recognized as an asset or liability, the related gain or loss shall be included in the current profits and losses, related the changes in the fair value of the hedging instrument shall also be included in the current profits and losses. In the purchase of assets or liabilities assumed a definite undertaking of a fair value hedging, due to the firm mitment of the fair value hedging risk caused by the accumulative amount of the changes ( has been recognized as an asset or liability), should adjust the performance of the firm mitment ine assets or liabilities assumed in the amount of the initial recognition. Enterprise Accounting Standards No. thirtyseventh presentation of financial instruments financial instruments listed in chapter second: enterprise regulations issued nonderivative financial: l: includes liability and equity ponents. Shall at the time of initial recognition of the liability and equity ponents are analyzed, respectively, for processing. In the spinoff, should first determine the fair value of the liability ponent as its initial confirmation amount, according to the financial tool for overall price deduction of the liability ponent initial confirmation amount after determining the amount of equity ponent initial confirmation amount. The issue of non derivative financial transactions costs. Be in debt position and equity ponents according to their relative between the fair value of share. 河南理工大學萬方科技學院 2020 屆本科生畢業(yè)論文（設(shè)計） 13 The above three standards setting body of financial instruments in the application of fair value for parison: first, in the classification of financial assets. The United States accounting standards will be divided into three categories. China and the international accounting standards will be divided into four categories, namely: the trading of financial assets, heldtomaturity investments, loans and receivables, financial assets available for sale. American accounting standards do not include loans and receivables, China39。s accounting standards with the exception of the four category also includes designated as at fair value and their changes are recorded in current profit and loss on financial assets. Secondly. For the initial measurement of financial instruments. Three regulatory authorities require the use of fair value measurement, although some differences in expression. Finally, on the subsequent measurement of financial instruments. American accounting standards require that in addition to hold due to the financial assets with amortized cost. Other financial assets are measured at the fair value. International accounting standards in addition to determine the duration of loans and receivables, held to maturity _ R investment and its fair value cannot be reliably measured by fair value of financial assets。 accounting standards in China in addition to the international accounting standards, also provides: in the active market does not offer and whose fair value cannot be reliably measured equity investment instruments, and the rights and interests with hooks and shall be settled by delivering the equity instrument to spread dust financial assets, should be in accordance with the cost measurement. Compared with the hinge, China39。s Yu Rong tool subsequent measurement application of fair value in the narrowest. 河南理工大學萬方科技學院 2020 屆本科生畢業(yè)論文（設(shè)計） 14 4 Application of fair value in our country a few proposal The new enterprise accounting standards39。 promulgation and the implementation, no doubt in the use of fair value on a big step, the next task is to ensure the fair value in practice to get the correct use, really play its positive role. The fair value of the confirmation and measurement of a historical cost is more plex, the occupation judgment is very high. Whether a pany and its accountants, registered accountants and other intermediary agencies, or the relevant regulatory institutions and financial statements users, are required in a limited period of time to adapt to and understand the new accounting standards in the relevant provisions of the fair value, as the correct use of fully prepared. Therefore, in order to ensure the smooth implementation of the new accounting standards system, the author puts forward the following suggestions. to improve the application of the fair value of market conditions The introduction of fair value measurement attribute of the premise, is essential to establish a uniform and fully petitive market. The fair value is not equal to the market price, but the market prices are the highest degree of objective, reliable, fair value is the most simple source. Market growth