外文资料翻译---公允价值运用的国内外比较应用分析(编辑修改稿)

外文资料翻译---公允价值运用的国内外比较应用分析(编辑修改稿)内容摘要：

all sorts of assets and liabilities are active in the market, no one country or area, all sorts of assets and liabilities are not there is an active market. Of course, the market is more active, the fair value of the more favorable. China39。 s application of fair value conditions In our country, many accounting profession of our country current element market is mature, the lack of active market, fair value is often difficult to obtain, the market environment is not suitable for the application of fair value, fair value application requires active mature market, while China is precisely the lack of this kind of market, so in our country it is difficult to apply fair value. The application of fair value needed to have certain market conditions, but we can not because the conditions are not ripe or not fully mature and avoid or resist the implementation of fair value and should take a positive attitude and continue to nurture and improve the fair value application environment. You can see from the above analysis, not only 河南理工大学万方科技学院 2020 届本科生毕业论文（设计） 7 there is an active market in order to obtain the fair value. Our country has partial with use of the fair value of the actual conditions. (1) the development of the financial market for the application of fair value of laying a foundation for China39。 s capital market after 10 years of development has accumulated a certain theoretical and practical basis. With international economic integration degree deepening, the international capital market between mutual infiltration and mutual restriction for our first implementation of the fair value in the financial market provides feasibility. More and more enterprises to participate in the financial markets for investment or hedging, resulting in a large number of related financial tools business. According to the transaction object, the financial market can be divided into the foreign exchange market, capital market and gold market, according to financial instruments duration, capital market can be divided into the money market and capital market. These markets on the current accounting theory and practice effects were the major foreign exchange market, moary market and capital market. The development of the financial market for the use of fair value request also provided stage. From shortterm financial markets such as the bill, bond market and stock market, many enterprises have participated in. With China39。 s futures and options market development, large enterprises using the financial derivatives market investment, hedging and risk management has bee a kind of trend. Corporate financial statements and financial tools related to business and the growing proportion, either table business or business outside statement is true. (2) the fair value measurement in terms of the technical problems have been breakthroughs in fair value not only as shortterm investments and derivative financial instruments measurement basis, and continues to expand into other areas, such as longterm investments. In fact, since investors because of the decision to produce to pany earnings information needs, fair value accounting is being more and more favored by investors and creditors, because of the need to calculate a pany during a period of prehensive ine, the pany 39。 s assets and liabilities must adopt fair value measurement, just as fair value the attributes of the historical cost measurement attribute to the traditional accounting model deviation, can not be accepted accounting personnel, plus in practice, many of the assets and 河南理工大学万方科技学院 2020 届本科生毕业论文（设计） 8 liabilities of the fair value is difficult to obtain, often requires a large number of estimation and prediction, its reliability is difficult to meet the information requirements of users, fair value accounting is not widely promotion and application of. Since the nieen seventies of international financial market and the rapid development of financial instruments measurement model for the study of improving, so that the fair value accounting measurement reliability and facing the accounting method is operable in two big problems resolved gradually, as the fair value of our country carry out laid a technological basis. That is to say, in terms of financial instruments, fair value accounting is facing technical problems have been solved basically, therefore, in the financial tools in the field of the full implementation of the fair value measurement of the theoretical foundation and realistic conditions are ripe. 河南理工大学万方科技学院 2020 届本科生毕业论文（设计） 9 3 the application of the fair value of international parison international accounting standards in the application of fair value For all the derivatives using fair value measurement, is the goal of IASC. IASC is still on the financial tools are classified, the historical cost and fair value measurement patterns coexist, the existing international accounting standards of financial instruments, involving business there are three major, namely International Accounting Standards No. thirtieth banking and other similar financial institutions in the financial statements disclosure, international accounting standards thirtysecond number presentation and disclosure of financial instruments and International Accounting Standards No. thirtyninth recognition and measurement of financial instruments, in 2020August 18 R, the international accounting standards board and published the International Financial Reporting Standards No. seventh financial tool is disclosed ( effective January 1, 2020), the standard will replace international accounting standards thirtieth on the and international accounting standard thirtysecond. Presentation and disclosure of financ。