資源描述：
《analysis of financial instruments measured at fair value in the network using（分析金融工具在網(wǎng)絡(luò)使用公允價值計量）》由會員上傳分享，免費在線閱讀，更多相關(guān)內(nèi)容在教育資源-天天文庫。
1、AnalysisoffinancialinstrumentsmeasuredatfairvalueinthenetworkusingWritepapersnetwork:[PaperKeywords]fairvalueaccounting[Abstract]In2006,theMinistryofFinanceissuednewaccountingstandards,thefullintroductionoffairvaluemeasurementattribute,requiresfinancialinstruments,investmentproperty,debt
2、restructuring,non-monetarytransactionsandnon-businesscombinationundercommoncontrol,etc.aretheuseoffairvalue.nowonthefairvaluemeasurementoffinancialinstrumentsinusetomakeabriefanalysis.First,thetheoreticalbasisoffairvalueOnthefairvalueofthecurrentnationalaccountingstandard-settingbodiesex
3、pressedtheirdefinitionsvary.IASC323numberofcriteriathatthefairvalueisfamiliarwiththesituationandwillingpartiesinafairdealbasedontheexchangeofassetsordebtsettlementamount.FASBSFASNO.133intheviewthatfairvalueisavoluntarytransaction’scurrenttransactions,assetsales,10debtwasincurredortheamou
4、ntofsettlement,ratherthanforcedorliquidationsalepriceinChina<<AccountingStandards’definitionoffairvalueisfamiliarwiththesituationinafairdealintheconsensualexchangeofassetsorliabilities,settlementamounts,althoughexpressedindifferent,butthecoreisthesame,meaningthattheobjectiveoffairv
5、alueisnotsubjecttorestrictionsundertheconditionsofmarketexchangevalue,thatismarketprices.Fairvaluemeasurementofassetsandliabilitiesinaccordancewithfairtradingfamiliarwiththetransactionconsensualexchangeofassetsordebtsettlementamount.Second,theintroductionoffairvaluemeasurementofthebackgr
6、oundAsChina’scapitalmarketdevelopment,share-tradingreformofthebasiccompletion,moreandmorestocks,bonds,fundsandotherfinancialproductslistedontheexchange,makingthetransactionofsuchfinancialassetshasbecomeamoreactivemarket,Therefore,Chinahashadthefair10valueoftheconditionsintroducedinthisca
7、se,theintroductionoffairvalue,tobetterreflecttheactualsituationoftheinvestmentdecision-makingandotherusersoffinancialreportsmoreuseful,andthuswasabletoachieveourcriteriaforandtheconvergenceofInternationalFinancialReportingStandards.China’sintroductionoffairvalueismoderate
