搜搜考试网翻译英语,速求! 不要机翻,有加分
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翻译英语,速求! 不要机翻,有加分
2006年2月15日,财政部颁布了新的企业会计准则,其中包括39项企业会计准则和48项注册会计师审计准则,并宣布于2007年在上市公司中正式实施.纵观此次新颁布的会计准则,公允价值计量主要体现在金融工具、投资性房地产、债务重组、资产减值、租赁和套期保值等方面.新准则对参与债务重组的非现金资产和股份采用公允价值计量,由此债权人、债务人的信息更加真实可信,更公允,体现了会计谨慎性的原则.本文通过对债务重组中公允价值运用的研究,分析了公允价值计量属性对债务重组的影响,提出公允价值的确认和使用以及可能再次成为会计造假工具的问题,并给出了引入全面收益表、加强会计监督、运用高新技术等四项完善公允价值运用的建议,使新会计准则中公允价值真正有效地发挥作用.
2006年2月15日,财政部颁布了新的企业会计准则,其中包括39项企业会计准则和48项注册会计师审计准则,并宣布于2007年在上市公司中正式实施.纵观此次新颁布的会计准则,公允价值计量主要体现在金融工具、投资性房地产、债务重组、资产减值、租赁和套期保值等方面.新准则对参与债务重组的非现金资产和股份采用公允价值计量,由此债权人、债务人的信息更加真实可信,更公允,体现了会计谨慎性的原则.本文通过对债务重组中公允价值运用的研究,分析了公允价值计量属性对债务重组的影响,提出公允价值的确认和使用以及可能再次成为会计造假工具的问题,并给出了引入全面收益表、加强会计监督、运用高新技术等四项完善公允价值运用的建议,使新会计准则中公允价值真正有效地发挥作用.
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The Ministry of Finance published new ASBE (Accounting Standards for Business Enterprises) which including 39 items of ASBE and 48 items of Auditing Standards for Certificated Public Accountant on 15th February 2006,and will be formally brought into effect in 2007.Looking at the new ASBE,the Fair Value Measurements mainly embodied in monetary instrument,investment property,debt restructuring and asset devaluation,leasing and hedging.The new standards take fair value measurements for the noncash assets and shares which joined in the debt restructuring,therefore the information of creditor and debtor is more genuine and believable,and more fair and equitable.The new standards embody the prudence of accounting.In this paper,through the study of fair value measurements in debt restructuring,and analyze the influence of the attribute of fair value measurement on the debt restructuring,and put forward the confirmation and the use of fair value and the possible problem of being the fraud tools in accounting.Referring this problem,to improving the apply of fair value by giving four advise of introducing Statement of Comprehensive income,enhancing accounting supervision,and applying high-tech and so on,which making the fair value play a part in new ASBE efficiently.
The Ministry of Finance published new ASBE (Accounting Standards for Business Enterprises) which including 39 items of ASBE and 48 items of Auditing Standards for Certificated Public Accountant on 15th February 2006,and will be formally brought into effect in 2007.Looking at the new ASBE,the Fair Value Measurements mainly embodied in monetary instrument,investment property,debt restructuring and asset devaluation,leasing and hedging.The new standards take fair value measurements for the noncash assets and shares which joined in the debt restructuring,therefore the information of creditor and debtor is more genuine and believable,and more fair and equitable.The new standards embody the prudence of accounting.In this paper,through the study of fair value measurements in debt restructuring,and analyze the influence of the attribute of fair value measurement on the debt restructuring,and put forward the confirmation and the use of fair value and the possible problem of being the fraud tools in accounting.Referring this problem,to improving the apply of fair value by giving four advise of introducing Statement of Comprehensive income,enhancing accounting supervision,and applying high-tech and so on,which making the fair value play a part in new ASBE efficiently.