公允价值计量——一种新的会计评价方法【外文翻译】.doc

1、1外文翻译THEFAIRVALUEANEWEVALUATIONMETHODINACCOUNTINGOFCOMPANYMATERIALSOURCEBULLETINUASVMHORTICULTURE,662/2009AUTHORSUCEAVE，ROMANIAABSTRACTTHEFAIRVALUECRITERIONISANEVALUATIONMETHODBASEDONTHESUPPOSITIONTHATTHEVALUESEXPRESSEDINTHEBALANCESHEETREFLECTINEVERYMOMENTTHEIREXCHANGEVALUEATTHEACQUISITIONDATE,DATEA

2、TWHICHTHEFAIRVALUEANDTHEHISTORICALCOSTARETHESAMEBUT,INTHEFOLLOWINGPERIODS,THEVALUEOFTHEASSETSANDLIABILITIESEXPOSEDINTHEBALANCESHEETISADJUSTEDTOAVALUEEQUIVALENTTOTHEVALUEWITHWHICHTHEASSETCANBEEXCHANGEDOFTHELIABILITYESTIMATED,THROUGHAFREETRANSACTION,BETWEEN2FULLYAWAREPARTIES,WILLINGTOMAKETHISOPERATION

3、SO,THEEXPOSEDVALUESBASEDONTHEFAIRVALUEARECURRENTVALUES,WHICHMIGHTCORRESPONDTOITINTHECONDITIONSOFAPOSSIBLESALEATTHATTIMECERTAINLYTHEYAREVERYUSEFULVALUESTOTHEBALANCESHEETUSERS,BECAUSETHEYALLOWTHEAPPROACHTOTHEENTITYSECONOMICALCAPITALQUANTIFICATIONTHEPROBLEMISTHATTHEFAIRVALUEQUANTIFICATIONMAYNOTBECREDIB

4、LEFORALLTHEPOSTSINTHEBALANCESHEET,BECAUSETHISPARAMETERISOFTENLESSLIKELYTOBEDOCUMENTEDABOUT,ORCERTAINASSETSORLIABILITIESDONOTHAVEAMARKETONWHICHTOOBTAINREALQUOTATIONSTHEDEFINITIONOFTHEFAIRVALUEISBASEDONTHESUPPOSITIONTHATANENTITY,INCONDITIONSOFECONOMICALCONTINUITY,HASNOINTENTIONORNECESSITYFORLIQUIDATIO

5、N,ANDASSUCHISNOTINTERESTEDINREDUCINGRELEVANTLYITSOPERATIONSINDISADVANTAGEOUSCONDITIONSINTRODUCTIONMAKINGABSTRACTIONOFTHEINITIALEVALUATIONOFARECEIVEDFORGOODANDVALUABLECONSIDERATION,ALLTHEASSESSMENTMEASURESENCLOSEDINTHEBALANCEAREEXPRESSEDINTHEPROFITANDLOSSACCOUNT,INFLUENCINGTHERESULTASINCOME,RESPECTIV

6、ELYEXPENSE,HERECOUNTINGTHEVALUEMODIFICATIONSOFASSESSMENTATTHEFAIRVALUEATTHEDATEOFTHEBALANCESHEETANDTHEINCOMEFROMTHEINITIALASSESSMENTSOFTHEASSETSPRODUCEDTHUSTHEVALUEMODIFICATIONSINFLUENCEDBYTHEMARKET,ASARETHEMODIFICATIONSOFTHEPHYSICALSUBSTANCETHATISDUETOBIOLOGICALTRANSFORMATIONSOFTHELIVINGANIMALSANDP

7、LANTSTHEVALUEMODIFICATIONSINFLUENCEDDUETOTHEMARKETINFLUENCESARENOTSEPARATELYRECOGNIZEDINTHEPROFITANDLOSSACCOUNT,INTHEEQUITYOWNERSHIP,BUTTHEYREP2RESENTTHERESULTOFTHETRANSACTIONINCAUSEASWELLASTHEVALUEMODIFICATIONSCONDITIONEDBYTHETRANSACTIONSTHEIAS41STANDARDISONEOFTHEFEWSTANDARDSTHATTREATTHEACCOUNTINGR

8、EGULATIONSFORONESECTORIMPOSINGINTHEFIRSTPLACETHEMANDATORYAPPLICATIONOFTHEFAIRVALUEFORTHEASSETSTHATARENOTCLASSIFIEDASFINANCIALINSTRUMENTSASTHEYAREDEFINEDINIAS39THENOTIONOFFAIRVALUEISBASEDONTHEPRESUMPTIONTHATTHECOMPANYISCONTINUINGITSACTIVITY,WITHOUTTHEINTENTIONORNECESSITYTOLIQUIDATEORLIMITSIGNIFICANTL

9、YITSACTIVITIESANDWITHOUTTHENECESSITYTOMAKEATRANSACTIONINUNFAVORABLECONDITIONSTHUS,THEFAIRVALUEISNOTTHESIZETHATTHECOMPANYWOULDRECEIVEORWOULDPAYWITHTHECASESOFFORCEDTRANSACTIONSORINVOLUNTARYLIQUIDATIONTHEEXPRESSIONOFFAIRVALUEISFORMEDOUTOFTWOCONCEPTSVALUETHATCOMESFROMFRENCHANREPRESENTSTHESUMOFTHEQUALITY

10、THATGIVEPRESTOANOBJECT,AHUMANBEING,APHENOMENONFAIRTHATCOMEFROMTHEFRENCHLANGUAGEANDHASMORESIGNIFICATIONSACCORDINGTOTHETRUTHORTHEEQUITY,ACCORDINGACCORDINGTOTHEDEFINITIONTHATWEFINDINTHEINTERNATIONALSTANDARDSOFFINANCIALREPORTING,THEFAIRVALUEREPRESENTSTHEAMOUNTFORWHICHANASSETCOULDBEWILLINGLYTRANSACTED,BE

11、TWEENPARTIESTHATAREINCONSCIENCEOFCAUSE,WITHINATRANSACTIONWITHTHEPRICE,WHERETHEPRICEISDETERMINEDOBJECTIVELYFROMTHISDEFINITIONWECANIDENTIFYTHEFOLLOWINGGENERALIDEASABOUTTHEFAIRVALUEITREPRESENTSAVALUEEQUIVALENT,EXPRESSEDMOREOFTENINANAMOUNTOFMONEYITISANESTIMATEDVALUE,THATCANUNDERTAKEMODIFICATIONSINANYMOM

12、ENTTHEEXISTENCEOFATRANSACTIONBETWEENATLEASTTWOPARTIESTHATAREINCONSCIENCEOFCAUSEISMANDATORYTHEPARTIESINVOLVEDWITHINTHETRANSACTION,RESPECTIVELYTHEBUYERANDTHESELLERARESUPPOSEDTOHAVETHESUFFICIENTINFORMATIONONTHEOPERATIONTHATISTOTAKEPLACEBYDETERMININGTHEFAIRVALUEWITHINACONTRACTEACHOFTHETWOPARTIESCANINFLU

13、ENCEMORETHEREQUESTOFFERRELATIONWECANEMPHASIZETHEIDEATHATTHEFAIRVALUERESULTSFROMTHECOMPARISONBETWEENTHEDEMANDANDTHEOFFEROFBIOLOGICALASSETS,AGRICULTUREPRODUCTSORADDITIONALBIOLOGICALASSETSTHEPRICECONCEPTISMENTIONED,FROMWHICHWEGETTHEIDEATHATWECANADDTHEEQUALSIGNBETWEENTHEEXPRESSIONSOF“FAIRVALUE”AND“FAIRP

14、RICE”MATERIALANDMETHODS3HOWEVERTHEFAIRVALUEREFLECTSTHECREDITRISKOFTHEINSTRUMENTONANACTIVEMARKET,THEFAIRVALUEISDETERMINEDWHENTHEREAREQUOTEDPRICESONTHISMARKET,SUCHPRICESREPRESENTINGTHEBESTESTIMATIONOFTHEFAIRVALUEANDTHEYAREUSEDINORDERTOMEASURETHEASSETSORTHELIABILITIESAFINANCIALINSTRUMENTISCONSIDEREDASB

15、EINGQUOTED,ONANACTIVEMARKET,IFTHEPRICESTHATREFLECTNORMALTRANSACTIONSONTHEMARKETCANBEOBTAINEDRAPIDLYANDREGULARLY,INTHECONTEXTOFASTOCKEXCHANGE,OFANINTERMEDIARY,OFANASSESSMENTSERVICEOROFAREGULATIONAGENCYTHEQUOTEDPRICEADEQUATEINTHECASEOFTHEASSETSDETAINEDOROFTHELIABILITIESTOISSUEISINGENERAL,THEPRICEASKED

16、WHENTHESALEPRICESORTHEASKEDPRICESARENOTAVAILABLE,THEFAIRVALUECORRESPONDSTOTHEPRICEOFTHEMOSTRECENTTRANSACTIONIFTHEREHAVEBEENNOSIGNIFICANTCHANGESINTHEECONOMICCONDITIONS,BETWEENTHEDATEOFTHISTRANSACTIONANDTHEDATEOFTHEASSESSMENTIFITISPROVEDTHATTHEPRICEOFTHEMOSTRECENTTRANSACTIONISNOTTHEFAIRVALUE,THENWEPRO

17、CEEDTOTHEADJUSTMENTOFTHERESPECTIVEPRICEINTHECASEWHERETHEREISNOACTIVEMARKET,THEFAIRVALUEISDETERMINEDBYASPECIALTECHNIQUETHEVALIDATIONOBJECTIVESOFTHEASSESSMENTMETHODSTHEOBJECTIVEOFTHEASSESSMENTTECHNIQUESISTOESTABLISHWHATWOULDHAVEBEENTHEPRICEOFANACCOMPLISHEDTRANSACTION,ATTHEDATEOFTHECLOSUREOFTHEACCOUNTT

18、HATAGREEMOTIVATEDBYNORMALCONSIDERATIONSTHUS,THEASSESSMENTINCLUDESALLTHEFACTORSTHATTHOSEACTIVEONTHEMARKETWOULDCONSIDERINDETERMININGTHEPRICE,THEHYPOTHESISANDTHEESTIMATIONSRETAINEDMUSTBECOHERENTWITHTHEESTIMATIONSANDHYPOTHESISTHATOTHERPARTICIPANTSWOULDMAKEONTHEMARKET,FORDETERMININGTHEPRICEOFTHEINSTRUMEN

19、TRESULTSANDDISCUSSIONSTHEASSESSMENTMETHODSSUSCEPTIBLETOBEUSEDARETHEASSESSMENTTECHNIQUESESTABLISHEDONTHEMARKET,INCLUDINGTHEREFERENCEVALUEEXISTINGONTHEMARKET,OFASIMILARINSTRUMENT,THEANALYSISOFTHEFUTUREFLOWSANALYZEDANDTHEASSESSMENTMETHODSANDOPTIONSTHECOSTOFDEPRECIATIONANDTHEMETHODOFTHEEFFECTIVEINTEREST

20、RATE。THEMETHODOFTHEEFFECTIVEINTERESTRATEISTHECALCULATIONMETHODOFTHEDEPRECIATEDCOSTANDOFTHEINCOMEANDEXPENSESREGARDINGTHEINTERESTS,BASEDONANEFFECTIVEINTERESTRATEOFAFINANCIALASSETORLIABILITYTHEEFFECTIVEINTERESTRATEISTHERATEFORWHICH,BRINGINGUPTODATETHEFUTUREESTIMATEDFLOWSOFTREASURY,TORECEIVEANDTOPAY,ONT

21、HELIFEDURATIONOFAFINANCIALINSTRUMENTORWHENITISTHECASEONASHORTERPERIODOFTIME,WEOBTAINTHEVALUEEQUALTOTHEVALUECONTAINEDINTHEBALANCESHEETFORDETERMININGTHEEFFECTIVEINTERESTRATE,THEFUTUREESTIMATEDFLOWSBASEDONTHETERMSOFTHECONTRACTCON4CERNINGTHEFINANCIALINSTRUMENTWITHOUTTAKINGINTOCONSIDERATIONTHEFUTUREANTIC

22、IPATEDLOSSESACCORDINGTOTHEAGRICULTURELEGISLATIONINOURCOUNTRY,THEFAIRVALUEISEQUIVALENTWITHTHEMARKETPRICEORTHEMARKETVALUETHEPRICEFORMEDINTHECONDITIONSOFOPEN,FREECOMPETITION,WHERENONEOFTHEAGENTSOFTHEMARKETCANNOTINFLUENCEORDECIDEUNILATERALTHEESTABLISHMENTOFITSLEVELANDDYNAMICS,FORMEDBASEDONDIRECTCONFRONT

23、ATIONBETWEENTHEBUYERANDTHESELLERINTHEECONOMICLITERATURE,THEMARKETVALUEISCONSIDEREDTHEEXTENDEDSUMFORWHICHANASSETCOULDBECHANGEDATTHEDATEOFTHEASSESSMENTBETWEENADECIDEDBUYERANDSELLER,INABALANCEDTRANSACTIONANDFOLLOWINGANADEQUATEMARKETING,WHERETHEYAREACTINGINCONSCIENCEOFCAUSE,CAUTIOUSLYANDWITHOUTCONSTRAIN

24、TSNICOLAETODEA,THEASSESSMENTOFTHEREALESTATEOFTHECOMPANY,PUBLISHINGHOUSEAETERINITAS,ALBAIULIA,2004,PG11ASAGENERALRULE,IAS41AGRICULTUREESTABLISHESTHEASSESSMENTOFTHEAGRICULTUREASSETSATTHEVALUELESSTHEESTIMATEDPOINTOFSALECOSTS,ONLYINEXCEPTIONALSITUATIONSINITIALRECOGNITION,THEAGRICULTUREASSETSAREASSESSEDA

25、TCOSTLESSCUMULATEDDEPRECIATIONSANDANYLOSSFROMTHECUMULATEDLOSSESTHATCOULDBECONSIDEREDASANALTERNATIVEACCOUNTINGREATMENTIAS41ACCORDINGTOIAS41ITISASSUMEDTHATTHEFAIRVALUEOFABIOLOGICALASSETCANBEMEASUREDRELIABLY,HOWEVER,THEHYPOTHESISCANBEEASILYREJECTEDONLYATTHEINITIALRECOGNITIONOFABIOLOGICALASSETFORWHICHTH

26、EPRICESANDTHEVALUESDETERMINEDONTHEMARKETARENOTAVAILABLEANDFORWHICHTHEALTERNATIVEESTIMATIONSOFTHEFAIRVALUEAREDETERMINEDAREDETERMINEDSOTHATTHEYCOULDNOTBERELIABLEINTHISSITUATIONIAS41REQUESTSTHATANENTITYSHOULDMEASURETHATBIOLOGICASSETATITSCOSTLESSANYCUMULATEDDEPRECIATIONANDANYLOSSFROMCUMULATEDDEPRECIATIO

27、NONCETHEFAIRVALUEOFSUCHBIOLOGICALASSETCANBEMEASUREDRELIABLY,ANENTITYMUSTMEASUREITATTHEFAIRVALUELESSTHEESTIMATEDPOINTOFSALECOSTSINALLCASES,ANENTITYMUSTMEASURETHEAGRICULTUREPRODUCTATTHEMOMENTOFHARVESTLESSTHEESTIMATEDPINTOFSALECOSTSEXAMPLEIN2007,ANORCHARDISTPLANTSANORCHARDOFPLUMTREES,WHICHCOSTSHIM10000

28、EUROATTHEENDOFTHEYEAR2007,THEFOLLOWINGSITUATIONOCCURSINCIDENTSANDILLNESSESTHATHAVEAFFECTEDTHESEEDLINGACROSSTHEYEARTHEREHAVEBEENILLNESSESANDNATURALINCIDENTSTHATHAVEAFFECTEDTHEPLUMTREESSEEDLINGSCONSEQUENTLY,WECANSTATETHATTHEREISNOACTIVEMARKETFORTHISORCHARD,YETWEMENTIONTHATTHESITUATIONWILLBEBETTERINTHE

29、FOLLOWING4M5ONTHS,WHILETHERESHOULDBEPOSSIBLETOCLARIFYWHICHARETHESEEDLINGSTHATARESTILLPREDISPOSEDTOILLNESSESANDWHICHARENOTITISOBVIOUSTHATUNTILTHENNOBODYWOULDBEWILLINGTOTAKETHERISKANDBUYSUCHANORCHARDPREVIOUSLYTHELASTORCHARDTHATTHEORCHARDISTSOLDWAS4MONTHSAGO,ATAPRICEOF4000EURO,ANDHEDIDNOTHAVETHECERTAIN

30、TYOFHOWTHEMARKETHASEVOLVEDINTHATMOMENTTHEPRESENTSITUATIONTHEORCHARDISTSINTHESAMEAREAHAVEORCHARDSOFTHESAMETYPEANDRESEMBLINGSIZE,ESTIMATEDATAVALUEOF8000EURONATIONALREFERENCESTHEORCHARDISTSAWONAPROFILESITEANDPRESSTHATTHEMEDIUMPRICEOFAPLUMTREEORCHARDISAROUND9000EUROSOLUTIONACORRECTMEASUREMENTOFTHESEBIOL

31、OGICALASSETSWILLBEMADEATTHEFAIRVALUELESSTHEESTIMATEDPOINTOFSALECOSTSTHEFAIRVALUEWILLBEDETERMINEDASFOLLOWSWESHALLUSETHEPRICEONTHEACTIVEMARKETWHICHINOURCASEDOESNOTEXISTBECAUSEOFTHEILLNESSOTHERRELEVANTANDNECESSARYINFORMATIONWILLBEUSEDNAMELYTHEMOSTRECENTMARKETTRANSACTION4000EUROTHEPRICESONTHEMARKETFORSI

32、MILARASSETS8000EUROSECTORSTANDARDS9000EUROINTHISSITUATIONWHENTHEFAIRVALUECANNOTBEDETERMINED,THEMEASUREMENTOFTHEBIOLOGICALASSETWILLBEMADEATCOSTLESSTHECUMULATEDMEASUREMENTANDTHECUMULATEDLOSSESFROMDEPRECIATIONS10000EUROHOWEVER,THEREARERELIABLEANDRELEVANTINFORMATIONAVAILABLEFORTHEDETERMINATIONOFHEFAIRVA

33、LUE,INFORMATIONTHATWILLHAVETOBEUSEDTHEAVERAGEVALUEOFALLINDICATORSAVAILABLEPRESENTEDPREVIOUSLYWILLBEUSEDBETWEEN4000AND9000EUROTHEORCHARDISTWILLHAVETOTAKEINTOACCOUNTTHEREASONSFORWHICHTHEREARETHESEDIFFERENCESBETWEENTHEDIFFERENTINFORMATIONSOURCES,BEFORETAKINGTHEDECISIONWHICHESTIMATIONOFTHEFAIRVALUEISTHE

34、MOSTRELIABLETAKINGINTOACCOUNTTHELACKOFTHERECENTPRICES,OFSOMESECTORSTANDARDSANDOFOTHERINFORMATION,THEFARMERMUSTCALCULATETHEFAIRVALUEASBEINGFORMEDFROMTHECOSTPRICE,LESSTHEDEPRECIATION,LESSTHEAMORTIZATION,WHICHLEADSTOAVALUEOF10000EUROOBSERVATIONANENTITYWILLPRESENTARECONCILIATIONOFTHEACCOUNTINGVALUESMODI

35、FICATIONSOFTHEBIOLOGICALASSETSBETWEENTHEBEGINNINGANDTHEENDOFTHECURRENTPERIOD,RECONCILIATIONWHICHWILLINCLUDETHEEARNINGORTHELOSSFROMTHEMODIFICATIONSOFTHEFAIRVALUELESSTHEESTIMATEDPOINTOFSALECOSTS6INCREASESDUETOACQUISITIONSDISCOUNTSDUETOTHESALESANDTHEBIOLOGICALASSETSCLASSIFIEDASDETAINEDFORSALEACCORDINGT

36、OIFRS5DISCOUNTSDUETOHARVESTINCREASESASARESULTOFBUSINESSCOMBINATIONSNETCURRENCYEXCHANGEDIFFERENCES,ASARESULTOFTHECONVERSIONOFTHEFINANCIALSTATEMENTSINADIFFERENTPRESENTATIONCURRENCYANDOFTHECONVERSIONOFTHEOPERATIONSFROMABROADINTHEPRESENTATIONCURRENCYOFTHEREPORTINGENTITIESOTHERMODIFICATIONSTHEFAIRVALUELE

37、SSTHEESTIMATEDPOINTOFSALECOSTSOFABIOLOGICALASSETCANBEMODIFIEDDUETOPHYSICALMODIFICATIONS,ASFORTHEPRICEMODIFICATIONSONTHEMARKETTHESEPARATEPRESENTATIONOFTHEPRICEPHYSICALMODIFICATIONSISUSEFULFORTHEMEASUREMENTOFTHECURRENTPERIODPERFORMANCESANDOFTHEPERSPECTIVES,ESPECIALLYWHENTHEPRODUCTIONCYCLEISLONGERTHANA

38、YEARINSUCHCASES,ANENTITYISENCOURAGEDTOPRESENTONGROUPSORTHUS,THEVALUEOFTHEMODIFICATIONOFTHEFAIRVALUELESSTHEESTIMATEDPOINTOFSALECOSTS,INCLUDEDINTHEPROFITORLOSSDUETOPHYSICALANDPRICEMODIFICATIONSTHEBIOLOGICALTRANSFORMATIONHASASARESULTASERIESOFPHYSICALMODIFICATIONSTHEGROWINGUP,THEGENETICTRANSFORMATION,TH

39、EPRODUCTIONANDREPRODUCTION,EACHOFTHESEBEINGABLETOBEOBSERVEDANDMEASURE。EACHONEOFTHESEPHYSICALMODIFICATIONSISDIRECTPROPORTIONALWITHTHEFUTUREECONOMICBENEFITSAMODIFICATIONOFTHEFAIRVALUEOFABIOLOGICALASSETDUETOHARVESTISALSOAPHYSICALMODIFICATIONTHEAGRICULTUREACTIVITYISOFTENSUBJECTTOCLIMATERISKS,ILLNESSESAN

40、DOTHERNATURALRISKS,ANDFORTHISREASONOURPURPOSEISTOGIVETHEABOVEEXAMPLEINTHEOCCASIONOFANEVENTTHATGENERATESASIGNIFICANTELEMENTOFINCOMEANDEXPENSE,THENATUREANDTHEVALUEOFTHISELEMENTAREPRESENTEDACCORDINGTOIAS1PRESENTATIONOFTHEFINANCIALSTATEMENTSTHESEEVENTSREFERTOEPIDEMICS,FLOODS,LONGDROUGHTORFREEZE,INSECTIN

41、VASIONDIFFICULTIESREGARDINGTHEMEASUREMENTATTHEFAIRVALUEOFTHEBIOLOGICALASSETSIFONEENTITYMEASURESTHEBIOLOGICALASSETSATTHEIRCOSTLESSANYCUMULATEDDEPRECIATIONANDANYLOSSESFROMCUMULATEDDEPRECIATIONATTHEENDOFTHEPERIOD,THEENTITYWILLPRESENTINSUCHCASESTHEDESCRIPTIONOFTHEBIOLOGICALASSETSANEXPLANATIONOFTHEFACTTH

42、ATTHEFAIRVALUECANNOTBEMEASUREDRELIABLYIFPOSSIBLETHEINTERVALOFESTIMATIONSTHATALLOWTHEFAIRVALUETOBEKNOWNTHEAMORTIZATIONMETHODUSED,THEUSEFULLIFEDURATIONORTHEDEPRECIATIONRATESUSEDTHEGROSSACCOUNTINGVALUEANDTHECUMULATEDDEPRECIATIONINCASEWHENANENTITYMEASURESTHEBIOLOGICALASSETSATCOS7TLESSANYCUMULATEDDEPRECI

43、ATIONANDANYLOSSESFROMCUMULATEDDEPRECIATION,THEENTITYWILLDECLAREANYEARNINGORLOSSRECOGNIZEDATTHECESSIONOFTHESEBIOLOGICALASSETS,ANDTHEREQUESTEDRECONCILIATIONWILLPRESENTSEPARATELYTHEASSOCIATEDVALUESOFTHESEBIOLOGICALASSETSLOSSESFROMDEPRECIATIONRETAKINGTHELOSSESFROMDEPRECIATIONANDTHEAMORTIZATIONCONCLUSION

44、SWECANSTATETHATTHEINTERNATIONALACCOUNTINGPRACTICEANDESPECIALLYTHEINTERNATIONALACCOUNTINGSTANDARDSIAS/IFRSAREORIENTEDINCERTAINCASES,ATTHEATGIVINGUPTHEMEASUREMENTMETHODOFTHECOSTINFAVOROFTHEFAIRVALUE,THATIAS32ANDIAS39DEFINEANDPRESENTASWEHAVEDONEPREVIOUSLYINESSENCE,ITISABOUTTHEMEASUREMENTATTHEVALUETHATC

45、ANDEFINE“THEMARKETVALUE”,TREATEDBYTHEACCOUNTINGEUROPEANDIRECTIVESASFAIRVALUEINORDERTOBETTERUNDERSTANDTHEREASONSTHATHAVELEDTOTHEINTRODUCTIONOFTHEMEASUREMENTCRITERION,OFTHEFAIRVALUE,ITISIMPORTANTTOEMPHASIZETHEDIFFERENTBALANCESTRUCTURES,ACCORDINGTOIAS/IFRSINRELATIONWITHTHEAPPLICABLEACCOUNTINGPRACTICEIN

46、OURCOUNTRYANDINOTHERCOUNTRIES,WHICHDERIVEFROMTHECOMMUNITYDIRECTIVESWECANSTATETHATTHEFAIRVALUECONSTITUTESESTIMATIONACCORDINGTOTHEMEASUREMENTSINTHEBALANCESHEET,ESTIMATIONTHATSHOULDRESPECTTHEGENERALPRINCIPLETHATSTATESTHEDRAWINGUPOFTHEBALANCESHEETORTHECORRECTANDFAIRREPRESENTATIONCONSEQUENTLYTHISESTIMATI

47、ONMUSTBERELIABLETHEIAS/IFRSSTANDARDSFAVORINCERTAINSITUATIONSTHECRITERIONOFTHEFAIRVALUE,SOWECANUNDERSTANDTHEREASONSFORWHICHTHISMEASUREMENTCRITERION,INCERTAINCASESISCHOSENINFAVOROFTHECOST,BEINGPREFERREDTOTHISONETHEREISNODOUBTTHAT,ATTHEFIRSTSIGHT,THEFIRSTIMPRESSIONCOULDBENEGATIVEORATLEASTREGARDEDWITHAC

48、ERTAINTYPEOFSKEPTICISM,BUTUNDERSTANDINGTHEREASONSTHATLIEATTHEBASISOFTHISCHOICE,THEINITIALIMPRESSIONCOULDBEREVISEDPLACINGTHISMATTERINADIFFERENTFUNCTION,THATTHEINTERNATIONALPRACTICEATTRIBUTESTOTHEBALANCESHEET,KNOWINGTHEIMPLEMENTATIONDIFFICULTIESANDTHECRITICALPOINTSOFTHENEWMETHODOFMEASUREMENTSUSTAINING

49、THEMEASUREMENTBASEDONTHEFAIRVALUEISANARGUMENTTHATTHEEFFECTSOFTHEMODIFICATIONSCAUSEDBYTHEBIOLOGICALTRANSFORMATIONARETHEBESTREFLECTEDINAREFERENCETOTHEMODIFICATIONSOFTHEFAIRVALUEINTHEBIOLOGICALASSETSITISCONSIDEREDTHATTHEMODIFICATIONSOFTHEFAIRVALUEINFLUENCEDIRECTLYTHEMODIFICATIONSAPPEAREDINANTICIPATINGTHEFUTUREECONOMICBENEFITSOFTHEENTITY8译文公允价值计量一种新的会计评价方法资料来源BULLETINUASVMHORTICULTURE662/2009作者SUCEAV，ROMANIA文摘公平价值标准是评价方法在这样的假设，在资产负债表表示的值反映的每一刻于收购日期的交换价值，在该日期的公允价值和历史成本是相同的。但是，在下列期间，对资产和负债的资产负债表暴露值调整到一个价值相当于与该资产可以兑换的预计负债，通过自由交易，充分了解价值，愿意作出此操作。因此，暴露的公允价值为基础值是当前值，这可能对应于当时的条件，可能出售它。当然，对于用户他们在资产负债表