公允价值在非货币性交易准则中的运用

财政部在仅仅不到一年半的时间里颁布了新旧两套<会计准则--非货币性交易>,而新旧准则之间最主要的差别在于对待公允价值的态度.旧准则趋向与国际会计准则接轨,引入公允价值计量,而新准则却基本上摒弃了公允价值的作用.但这并不能表明公允价值计量在我国就从此消失,相反,由于公允价值理论上的优越性,未来准则的制定必将更多地采用公允价值计量.

The use of the fair value in the non-monetary transaction principle

The Department of Finance has issued two principles about the non-monetary transactions in only one and a half years. The main difference between the old one and the new one is the attitude towards the fair value. The old principle tended to be consistent with the international accounting principles and adopted the fair value measurement while the new principle gave up the fair value. But this cannot suggest that the fair value measurement will disappear On the contrary, accounting principles will employ more fair value in the future because of its many merits. This paper tries to analyze the status of the fair value in the old and new principles and also shows its theoretical merits and the future practical use in our country.