公允价值在会计职业判断中的应用

公允价值在会计职业判断中的应用
摘    要
 
     传统的会计模式是以历史成本计量为基础的，随着经济的发展，特别是20世纪70年代开始的国际经济一体化，证券化趋势的出现，作为历史成本计量替代模式的公允价值模式应运而出。公允价值计量的应用，留给会计师更大的职业判断空间；不断变化发展的会计环境，对会计师的职业能力提出了新的要求，要求会计师学习新的会计处理方法，掌握现值估价技术的同时，提高会计专业判断能力。本文试图从分析公允价值的内涵、条件与会计专业判断的关系入手，主要论述了公允价值的基本理论；我国应用公允价值存在的问题；公允价值在我国职业判断中的应用以及职业判断中应用公允价值采取的措施。

关键词：公允价值 职业判断 判断能力

Abstract
The traditional accounting model based on historical cost-based measures, along with economic development, especially of the 20th century, the start of the 1970s the international economic integration, securities of a trend. As a historical cost alternative models for the measurement of the fair value model to be shipped out. fair value measurement of left accountants greater professional judgment space; Evolving accounting environment. for accountants professional capacity of the new requirements, requiring accountants to study the new accounting method grasp the present value valuation techniques at the same time, enhance accounting professional judgment. This paper attempts to analyze the fair value of the content, conditions and accounting professional judgment of their relationships, mainly discusses the fair value of the basic theory; My application of the fair value; fair value in our professional judgment of professional judgment and the application of fair value of the measures taken.

Keywords ：Fair Value accounting  Professional Judgment  Judgment ability244

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