FASB编纂专题820《公允价值计量和披露》研究及对我国的启示

谢诗芬; 吴可夫

FASB编纂专题820《公允价值计量和披露》研究及对我国的启示

引用本文：谢诗芬,吴可夫.FASB编纂专题820《公允价值计量和披露》研究及对我国的启示[J].财经理论与实践,2010,(3):64-69

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作者	单位
谢诗芬	(湖南大学会计学院，湖南长沙410079)
吴可夫

中文摘要:美国FASB编纂专题820《公允价值计量和披露》是国际会计界会计准则建设上划时代的里程碑。FASB和IASB正共同引领全球公允价值会计准则的持续全面趋同大潮。它们已决定为得不到第一或第二层级输入值的“难以计量的资产和负债”的公允价值计量研制教育指南，而这已可以解决中国面临的主要问题。我们只有迎难而上，努力学习，才能实现持续全面趋同目标。

中文关键词:FASB编纂专题820 FAS157 公允价值计量和披露会计准则新兴和转型经济

FASB Codification Topic 820 “Fair Value Measurements and Disclosures” and Its Inspirations to China

Abstract:The American FASB 〈Codification Topic 820: Fair Value Measurements and Disclosures〉 is a milestone of the accounting standard development. The FASB and IASB are guiding the global continued and overall convergence of fair value accounting standards. They have decided to develop educational guidance for measuring the fair value of “difficult to value assets and liabilities” for which Level 1 and Level 2 inputs are not available, and this can resolve the main difficulties to which China is facing. Only by hard study, can we realize our goal of continued and overall convergence.

keywords:FASB Codification Topic 820 FAS157 Fair value measurements and disclosures Accounting standards Emerging and transition economies

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