财务报表中资产公允价值列报的哲学

Pub Date : 2022-12-25 DOI:10.24234/wisdom.v24i4.962
Armen Tshughuryan, A. Hakobyan, Liana Grigoryan, A. Bayadyan
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引用次数: 1

摘要

公司财务报表的发布是按照国际会计准则的要求进行的,其目的是为报告使用者提供可靠的决策信息。研究的主题是资产公允价值哲学的范围,基于国际财务报告准则(IFRS)中普遍接受的原则,特别是关于审慎的方法。本文的目的是在考虑到报告使用者的利益,尽可能避免高估处置资产或低估承担负债的情况下,为组织财务报表中的资产提供改进建议。此外,财务报告准则还要求以公允价值列报资产,这在一定程度上违背了审慎原则。本文讨论了资产评估的哲学问题,分析了各组织公布的财务报表中公允价值资产评估方法的范围。研究结果为组织资产公允价值评估的新哲学方法提出了建议,根据该方法,流动资产应以市场价值呈现,非流动资产的估值哲学应基于审慎概念。
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The Philosophy of Assets Fair Value Presentation in Financial Statements
Publication of companies’ financial statements is carried out in accordance with the requirements of International Accounting Standards, pursuit the aim of providing the reporting users with reliable decision-making information. The subject of research is scope of assets fair value philosophy, based on generally accepted principles in International Financial Reporting Standards (IFRS), in particular, on prudence approach The purpose of article is to give suggestions for improvement of assets in financial statements of organizations, taking into account the interests of the users of the report, avoiding as much as possible the overestimation of the disposed assets or the underestimation of the assumed liabilities. In addition, financial reporting standards also require the presentation of assets at fair value, which is somewhat contrary to the principle of prudence. Philosophical issues of asset valuation are discussed in the article, analyzing the range of valuation approaches of assets at fair value in the financial statements published by organizations. The results of the research are proposals for new philosophical approaches to the fair value assessment of the organization’s assets, according to which the current assets should be presented by market value, and the philosophy of valuation of non-current assets is to be based on the prudence concept.
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