公允價(jià)值畢業(yè)論文

1、公允價(jià)值公允價(jià)值在新會(huì)計(jì)準(zhǔn)則中應(yīng)用的探討在新會(huì)計(jì)準(zhǔn)則中應(yīng)用的探討專(zhuān)業(yè)：會(huì)計(jì)學(xué)生：張三指導(dǎo)老師：李四摘要隨著我國(guó)經(jīng)濟(jì)的快速發(fā)展，歷史成本計(jì)量越來(lái)越不能滿足會(huì)計(jì)計(jì)量的需要，此時(shí)，公允價(jià)值計(jì)量模式就進(jìn)入了我們的視野。論文主要探討了在新會(huì)計(jì)準(zhǔn)則下我國(guó)的公允價(jià)值計(jì)量模式的運(yùn)用情況、存在問(wèn)題和完善對(duì)策。首先，簡(jiǎn)要表明了研究的背景及意義，回顧了公允價(jià)值計(jì)量模式在國(guó)際、美國(guó)、中國(guó)的歷史、發(fā)展及應(yīng)用。通過(guò)與歷史成本計(jì)量模式的對(duì)比，闡明公允價(jià)值計(jì)量模式的特

2、點(diǎn)及其優(yōu)越性。其次，對(duì)于新會(huì)計(jì)準(zhǔn)則中規(guī)定采用公允價(jià)值計(jì)量模式的幾個(gè)具有代表性的具體方面分別進(jìn)行分析，在分析中通過(guò)引用例證來(lái)說(shuō)明公允價(jià)值在具體會(huì)計(jì)中的運(yùn)用方法。接著，對(duì)公允價(jià)值計(jì)量模式中主要存在的問(wèn)題進(jìn)行分析，找到問(wèn)題產(chǎn)生的原因，并根據(jù)這些問(wèn)題提出具體完善對(duì)策，以便公允價(jià)值模式更好地在現(xiàn)實(shí)會(huì)計(jì)中得到利用。最后，對(duì)公允價(jià)值計(jì)量模式的發(fā)展進(jìn)行了前景展望。關(guān)鍵字：公允價(jià)值優(yōu)越性運(yùn)用存在問(wèn)題完善對(duì)策vision.Thispaperresearch

3、esthefairvalueinChinaunderthenewaccountingstardsincludingitsapplicationsituationproblemsimprovingpolicies.Firstlythispapershowsthebackgroundsignificanceoftheresearchthenreviewstheemergencedevelopmentapplicationoffairvalu

4、eininternationaltheUnitedStatesChina.Fcomparisonwiththehisticalcostwhichexplainsthefeaturesadvantagesoffairvalue.Secondlyweanalysisrepresentativeofseveralspecificaspectswhichareprovidedusethefairvalueinthenewaccountingst

5、ards.Byquotingexamplesinthepaperwefindtheusingmethodsoffairvalueinspecificaccountings.Thirdlywediscussthemajproblemsaboutusingfairvalueputfwardsomecrespondingspecificimprovingpoliciestomakethefairvaluegetabetterusedinrea