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1、浅谈公允价值计量属性与物价变动会计（Discussiononfairvaluemeasurementandaccountingforpricechanges）Discussiononfairvaluemeasurementattributeandpricechangeaccounting2011-2-2215:50,JiaoJiao,LiBingkuanInthenewaccountingstandardsofenterprises,thereintroductionoffairvaluemeas
2、urementattributeshascertainrationality.Forexample,fairvaluecanreflecttheimpactofpricechangeonassetmeasurementatacertaintime,andthenaffecttheamountofstatementitemsonbalancesheetdate.Thepurposeofpricechangeaccountingistoreflectandeliminatetheinfluenceof
3、pricechangeonaccountinginformation.Therefore,thereisacloserelationshipbetweenthevalueoffairvaluemeasurementandpricechange.Thispaperbrieflydiscussestheimpactoffairvalue,anewmeasurementattribute,onpricechangeaccounting.[Keywords]fairvalue;pricechangeacc
4、ounting;accountingmodelInFebruary15,2006,theaccountingdepartmentoftheMinistryofFinancepromulgatedthe"enterpriseaccountingstandards",thenewguidelinesof38items,17involvingfairvalue.Thepromulgationofthenewguidelinesclearlyshowsthatthemeasurementoffairval
5、ueinourcountryhastakenawidelyusedattitude,widelyuseoffairvalueisanimportantsymbolofChina'saccountingstandardsandinternationalaccountingstandards.First,fairvaluemeasurementattributesrelatedtheoryintroduction(1)definitionoffairvalueBothFASBandIASBdefine
6、fairvalue,andthelatestdefinitionisreflectedinadraftofFASB,"fairvaluemeasurement".Inthedraft,fairvalueisdefinedasthepriceofassetsorliabilitiesusedincurrenttransactionsbetweeninformed,unrelatedandwillingparties.Theobjectiveofmeasuringfairvalueistoestima
7、tethepriceofanassetorliabilitywhenthereisnorealtransaction.ThedefinitionoffairvalueisdefinedintheaccountingstandardsforbusinessenterprisesinChina:fairvaluereferstotheamountofvoluntaryexchangeofassetsordebtrepaymentofthepartieswhoarefamiliarwiththesitu
8、ationinfairtrading.Infairvaluemeasurement,assetsandliabilitiesaremeasuredaccordingtotheamountofassetsexchangeordebtliquidationofthetwopartieswhoarefamiliarwiththesituationinfairtrading.(two)therelationshipbetweenfairvaluemeasurementattributesa
