UC知道求翻译，一段关于公允价值的摘要
来源：百度知道 编辑：UC知道 时间：2024/09/25 14:07:00
2006年我国财政部发布了新企业会计准则，其中适当地引入了公允价值的计量模式，发布了《投资性房地产》、《非货币性资产交易》、《金融工具的确认和计量》等具体准则，自此公允价值在我国的研究已经成为会计学界的一个热点问题。
本文从公允价值的涵义及其本质入手，阐述了公允价值的应用性及在公允价值的计量和披露过程中可能产生的若干问题，分析了我国新准则引用公允价值时应注意的问题。文章通过分析，提出构建公允价值计量和披露程序相关控制活动，研究其产生设计执行等过程，建议建立公允价值相关内部控制具体规范, 让企业重视公允价值计量和披露程序相关控制活动, 指导企业进行公允价值计量和披露程序相关控制活动。尽管现在的审计仍然存在许多不足之处，但今后的计量标准还会大量使用公允价值，至于进一步完善及发展，有待于我们在实践中不断的摸索探讨。
2006 China's Ministry of Finance issued a new corporate accounting standards, including the introduction of the appropriate fair value measurement mode, issued the "investment in real estate" and "non-monetary assets transaction," "financial instruments recognition and measurement" etc., Criteria, since the fair value of China's accounting academic research has become a hot issue.
This article from the fair value of the meaning and essence start on the application of fair value and the fair value measurement and disclosure of the possible course of a number of issues, analysis of China's new criteria should be used in fair value of attention. Through analysis, the proposal of building a fair value measurement and disclosure procedures related to control activities on its implementation of a design process, recommended the establishment of internal controls related to fair value of specific norms, so that enterprises attach importance to