摘要:公允价值计量属性的应用无论是在全世界还是在中国会计界都是一个热点，新准则颁布后更成为了它的一个亮点。本文以佳敏有限公司债务重组业务为例，针对不同时期的会计准则中，公允价值在债务重组中的应用所带来的影响进行比较，了解公允价值在会计准则中的应用过程，结合新准则债务重组的修订、公允价值的大量运用，预测在佳敏公司债务重组中出公允价值可能产生的影响，并提出应对措施。以此来证明随着相关法规的完善，相应从业人员素质的提高，公司逐步由历史成本计量等多种计量方式过渡到公允价值计量的重要性。
全文可分为五个部分：
第一部分，开宗明义，详细阐述了佳敏有限公司进行债务重组的大致背景，目的。并分析了使用公允价值计量属性的重要性；
第二部分则分别对债务重组中的公允价值进行横向与纵向的比较，先比较我国新旧会计准则中关于公允价值和债务重组的发展历程，再与国外的会计制度进行比较分析，得出公允价值的优势劣势所在，总结我国选择公允价值作为计量属性的原因；
第三部分着重对我国会计准则中公允价值的发展历程进行比较分析，藉此认识到公允价值在我国应用还亟待解决的问题。第四部分则着重介绍了佳敏置业有限公司在此次资产重组财务状况的分析以及采用公允价值属性计量后带来的影响。
第四部分具体针对佳敏有限公司在此次债务重组中的各项业务进行分析，通过对佳敏公司历年财务数据的比较，得出公允价值在我国得以应用后对于企业的影响所在。
第五部分针对本次佳敏有限公司债务重组中公允价值的运用所产生的影响，对其进行分析及预测，总结提出一系列应对措施。
关键词：公允价值；债务重组；计量属性
Abstract:Fair value of the property is a hot spot in the accounting field both in the world or China. Even after the promulgation of new guidelines, it has become a bright spot. Based on the Jiamin Co., Ltd, the paper explores the different periods in the fair value of the criteria for debt restructuring by comparison. The understanding of fair value accounting standards in the application process and criteria is forecast to fair value of the possible implications. Believed that with the improvement of relevant laws and regulations and the quality of the employees, the fair value is totally feasible and fair value measurement will be brighter in the future.
The full text can be divided into five parts:
the first part is the content of fair value, include the background of the application of the fair value, the different definitions and measurement principles.
The second part is the debt restructuring in the application of fair value of the debt restructuring in China.
The third part is about the new accounting standards debt restructuring changes in fair value and its impact on the debt restructuring.
On the part IV, response measures are put forward based on the analysis of the impact of debt restructuring.
The fifth part of this Jiamin Limited for debt restructuring in the use of the fair value of the impact, analyzing and predicting, summarize a series of response measures.
Keywords ：Fair value Debt restructuring Application of impact
