公允价值计量对财务报表的影响分析

摘要
新企业会计准则对计量属性做出了重大调整，不再强调历史成本为基础计量属性，主要在金融工具确认和计量、投资性房地产、债务重组、非货币性资产交换和非同一控制下的企业合并等方面采用了公允价值。本文依据新《企业会计准则》的规范要求，阐述了公允价值的含义和优点，通过对金融工具、非同一控制下的企业合并、债务重组、非货币性资产交换和投资性房地产等项目的会计处理进行详细地分析，论述了公允价值计量对利润表和资产负债表的影响。最后，通过公允价值计量对财务报表的影响分析发现的问题，提出相应的建议。

关键词： 公允价值； 财务报表；相关性；可靠性

THE ANALYSIS OF FAIR VALUE OF THE IMPACT ON FINANCIAL STATEMENTS
ABSTRACT
First of all ,this paper talks about the definition of fair value under the new accouting standards, including explaining the advantage of fair value .Secondly,I describe the accounting treatment of fair value, especially pay attention on financial instruments, business combinations not under common control, debt restructuring, exchange of nonmonetary assets and investment property.Besides,I make an analysis of the influence on income statement and balance sheet.Finally I put forward suggestions to solve the problems by analysing fair value of the impact on financial statements.

Key words: fair value; financial statements; relativity; reliability

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