公允价值应用矛盾解读

会计计量是财务会计系统的核心问题,主要包括计量单位和计量属性,公允价值是目前国际会计界盛行的计量属性。本文将公允价值界定为狭义的概念,将其作为历史成本相对应的计量模式。由于公允价值的应用受诸多因素的影响,在我国目前应用公允价值的经济条件尚未成熟,未来公允价值应用的前提条件是与经济环境相适应。

An Interpretation of Contradictions in the Fair Value Application

Accounting measurement is the core of the financial accounting system,which mainly includes measurement unit and measurement attribute.The fair value is the popular accounting measurement attribute in international accounting academics at present.This article defines the fair value as the concept of narrow sense,takes it as the measurement model which corresponds to the historic cost.The economic conditions to implement the fair value are not mature because the application of the fair value is influenced by many factors.The prerequisite to implement the fair value in the future should conform to the economic conditions.