CAJ | 학술논문

随着新会计准则在上市公司和非上市公司中贯彻实施,在将来的会计核算中,公允价值的运用也会更加频繁。由于公允价值变动引起的企业损益直接列入利润表的＂公允价值变动损益＂一项,表明采用公允价值计量的公司业绩不仅依赖于企业自身的经营状况,在一定程度上也依赖于企业无法通过自身活动控制的市场环境。当前,公允价值模式在我国金融工具应用中还存在诸多问题,需要进一步完善。本文针对公允价值在金融工具应用中存在的问题进行分析探讨。
수착신회계준칙재상시공사화비상시공사중관철실시,재장래적회계핵산중,공윤개치적운용야회경가빈번。유우공윤개치변동인기적기업손익직접렬입리윤표적＂공윤개치변동손익＂일항,표명채용공윤개치계량적공사업적불부의뢰우기업자신적경영상황,재일정정도상야의뢰우기업무법통과자신활동공제적시장배경。당전,공윤개치모식재아국금융공구응용중환존재제다문제,수요진일보완선。본문침대공윤개치재금융공구응용중존재적문제진행분석탐토。
Along with the implementation of the new accounting principles in the listed companies and unlisted companies, the use of fair value will become more frequent in the future of accounting. Because the gains and losses of enterprise on changes in fair value are directly included in the income statement as the ＂fair value through profit or loss＂ item, performance of the companies which use fair value measurement depends not only on their own operating conditions, to a certain extent, also depends on market environment in which the company can not control their activities. At present, the use of fair value in Chinese financial instruments still has many problems and needs further improvement. This article analyzes and discusses the problems of the use of fair value measurement to financial instruments.