公允价值计量与会计信息的相关性和可靠性

相关性和可靠性是决策有用会计信息主要质量构成,它们不仅与财务报告使用者及其所要做出的具体决策相关,而且还与计量属性的选择相关联。与历史成本信息相比,公允价值信息一般具有较强的相关性,但可靠性相对较差。因此,为相关性和可靠性的权衡制定明确的标准或者对决策有用会计信息质量特征的反思和重构就成为推动公允价值会计实践的根本要求。

Fair Value Measurements and the Relevance and Reliability of Accounting Information

Relevance and Reliability are the two primary qualities that make accounting information useful for decision making.They are not only relevant to the users of financial reporting and their decisions but also to the choice for measurement attributes.Generally,fair value accounting information is more relevant and less reliable than historical cost accounting information.Therefore,good practice of fair value accounting requires that some unambiguous criterion be established to facilitate the balance between relevance and reliability,or that the qualitative characteristics of accounting information useful for decision-making be reconsidered and reconstructed.