华东经济管理
華東經濟管理
화동경제관리
EAST CHINA ECONOMIC MANAGEMENT
2014年
7期
118-120
,共3页
公允价值计量%运用%财务会计%税务会计
公允價值計量%運用%財務會計%稅務會計
공윤개치계량%운용%재무회계%세무회계
fair value measurement%application%financial accounting%tax accounting
学术界和实务界对公允价值的争论从其诞生至今就一直没有平息过，从被寄予很大希望到被冠以“金融危机的帮凶”，公允价值饱受质疑。财务会计与税务会计在实务中都运用了公允价值进行计量，在某些方面存在着区别和联系。文章从财务会计和税务会计两大会计分支角度对公允价值的定义、运用等方面进行辨析，分析其应用异同及其在财务会计和税务会计中谨慎性的体现。
學術界和實務界對公允價值的爭論從其誕生至今就一直沒有平息過，從被寄予很大希望到被冠以“金融危機的幫兇”，公允價值飽受質疑。財務會計與稅務會計在實務中都運用瞭公允價值進行計量，在某些方麵存在著區彆和聯繫。文章從財務會計和稅務會計兩大會計分支角度對公允價值的定義、運用等方麵進行辨析，分析其應用異同及其在財務會計和稅務會計中謹慎性的體現。
학술계화실무계대공윤개치적쟁론종기탄생지금취일직몰유평식과，종피기여흔대희망도피관이“금융위궤적방흉”，공윤개치포수질의。재무회계여세무회계재실무중도운용료공윤개치진행계량，재모사방면존재착구별화련계。문장종재무회계화세무회계량대회계분지각도대공윤개치적정의、운용등방면진행변석，분석기응용이동급기재재무회계화세무회계중근신성적체현。
The debate on fair value in both academics and practitioners has not yet stopped since its birth. From being placed the great hope to being dubbed the“accomplices of financial crisis”,fair value measurement has been questioned. Both finan-cial accounting and tax accounting apply fair value measurement in their practice, however, there are some differences and connections in some aspects. This paper conducts an analysis on the definition and application of fair value,its similarities and differences in the application,and the prudential reflection in financial accounting and tax accounting,from the perspective of two major accounting branches:financial accounting and tax accounting.
