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Fair value

2019-09-16 来源: 51Due教员组 类别: Paper范文

下面为大家整理一篇优秀的paper代写范文- Fair value,供大家参考学习,这篇论文讨论了公允价值。公允价值,指的是交易双方在公平、自愿的前提下确定的价格,或者在公平交易条件下可以买卖的资产的交易价格或可以结算的负债。公允价值确定的基础是交易双方对交易信息是对称的,还有交易双方自愿进行交易的,并且双方进行的是公平交易。这是公允价值计量能够在会计操作中合理应用的基础和保障。

Fair value,公允价值,essay代写,paper代写,作业代写

Accounting measurement is one of the basic characteristics of accounting and plays an important role in accounting system. As one of accounting measurement attributes, fair value has experienced a series of twists and turns in the application of China's accounting system in recent years. Fair value was first published in the enterprise accounting standards issued in 1998, but the current market system is not perfect and other problems, fair value measurement in the practice of many problems, fair value in 2001 was eliminated in the new accounting standards. After that, China joined the world trade organization, and the economic and trade exchanges with other countries in the world continued to grow, and China's accounting system became increasingly mature and perfect in the economic development. The accounting standard system introduced fair value in 2006. Since then, the use of fair value in China has gradually developed and improved.

Fair value refers to the price determined by both parties under the premise of fair and voluntary trading, or the trading price of assets that can be bought and sold under fair trading conditions or liabilities that can be settled. Fair value measurement is one of the accounting measurement attributes in China. At present, fair value measurement mainly focuses on investment real estate, financial instruments, long-term assets, debt restructuring, non-monetary assets exchange and company merger. There are three bases for the determination of fair value: the trading information of both parties is symmetrical; Both parties are willing to trade; It was a fair deal. These three points are the basis and guarantee for fair value measurement to be reasonably applied in China's accounting operations.

At present, the most widely used accounting system in China is the historical cost and fair value measurement method, both of which are consistent in the amount determined when enterprises acquire assets or liabilities, reflecting the value of assets or liabilities at the time of acquisition, but there are obvious differences in the subsequent measurement. In the historical cost measurement model, the amount of assets or liabilities is fixed in the later period. However, the amount of assets or liabilities measured by fair value will change with the market value at different times, and is not unique and fixed. Therefore, the amount measured by fair value can truly reflect the value of assets or liabilities in a certain period, enhance the reliability of accounting reports and help them make better decisions for enterprise production and operation.

The fair value measurement model reflects the enterprise asset value more real than the historical cost measurement response, but in the practical application of measurement is more difficult, higher requirements for professional ability. The fair value of enterprise assets and liabilities requires appraisers to evaluate and determine the market price of assets or liabilities, which virtually improves the professional ability requirements of appraisers. Adopting the fair value model will require enterprises to inject more manpower and financial resources into the financial field and increase the management cost of enterprises.

The fluctuations of enterprise assets reflected by the fair value measurement can provide managers with more real enterprise values, reflect the potential risks of enterprise assets, and provide opportunities for managers to take countermeasures. Through the relevant assets and liabilities measured by the fair value in the accounting statements, the enterprise management takes risk prevention measures to reduce the losses caused by the potential risks as much as possible.

Under the premise of the continuous development of China's economy and the gradual strengthening of foreign trade, the development situation of accounting system under the fair value measurement mode and international accounting rules is converging, which provides convenience for China's foreign economic and trade exchanges, especially the financial business activities of multinational companies. The accounting system close to the international accounting standard will provide convenience for the economic development of our country and make our country's accounting industry to a higher level.

Although the fair value measurement mode reflects the value of enterprise assets more real than the historical cost measurement, it is more difficult to measure in practical application and requires higher ability of professionals. The fair value of enterprise assets and liabilities requires the assessors to evaluate and determine the assets or liabilities based on the market price, which increases the difficulty for relevant personnel to obtain the evaluation basis and requires them to have sufficient ability to distinguish information. Adopting the fair value model will require enterprises to inject more manpower and financial resources into the financial field and increase the management cost of enterprises.

The expansion of fair value in the field of enterprise finance promotes the maturity and development of China's accounting system, but also faces the problems caused by the imperfect system related to fair value measurement. In terms of the application of fair value, China is not in a leading position in the international market, and lacks sufficient experience and guidance in the formulation of relevant systems and risk prevention. The fair value model is not as perfect as the international accounting system in the formulation of relevant laws and regulations and market competition system, so the application of fair value measurement in China's accounting system will certainly have some risks and hidden dangers, which undoubtedly becomes a stumbling block to the development of fair value measurement in China's accounting field.

The measurement of fair value cannot be separated from the market price, which takes the market price as an important basis for the determination of fair value, and the market plays an important role in the determination of fair value. However, the current market supervision system in China is not perfect, and there are hidden dangers in the openness of market information and fair competition. To determine the value of enterprise assets or liabilities based on market prices will question the accuracy and reliability of accounting information obtained by accountants.

In the application of fair value measurement, the biggest problem is how to determine the fair value of assets. With the rapid development of Internet technology, it is more convenient and efficient for enterprises to obtain market information related to fair value. The development of science and technology makes the determination of fair value more reliable. Enterprises should make full use of big data to better determine the fair value of assets to be evaluated. Different from the traditional way of obtaining market information, the application of big data will provide data and technical support for the fair value measurement, so as to reduce the risk of financial work caused by market uncertainty to some extent.

The market plays a key role in the determination of fair value. China should introduce and improve the corresponding rules and regulations to provide policy support for the formation of a good market environment. At the same time, relevant departments should strengthen the investment in the construction of market supervision to provide guarantee for the development of China's economic environment and accounting industry.

The application of fair value measurement in China's accounting system has not reached a mature stage, and the cultivation of professional ability is an important part to promote the scientific improvement of China's accounting system. Enterprises need to develop training programs to improve the ability of financial personnel and improve the ability of professionals in fair value assessment and determination. Financial personnel should also attach importance to the improvement of their professional ability, the importance of fair value measurement to the production and management decisions of enterprises and their sense of mission. Only with a good talent foundation, fair value measurement can be better applied, thus promoting the development of China's accounting industry.

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