关于在财务会计中采用公允价值的探讨

近年来,美国财务会计准则委员会(FASB)和国际会计准则理事会(IASB)大力倡导会计计量运用面向现在和未来的、以市场为基础的公允价值。本文着重研究并比较IASB和FASB给出的公允价值定义和相关的基本概念,认为公允价值是面向市场、以假想交易为对象的一种估计价格,可以有三级估计,最佳的估计是(相同)资产或负债主市场或最有利市场的价格,指出了它带来的缺陷。文章认为,公允价值计量乃是财务会计发展的大势所趋;如果公允价值得以全面应用,则财务会计将有可能反映企业的价值(或其近似值)。

A Discussion on the Application of Fair Value in Financial Accounting

Recently,the United States and IASB have been calling for using fair value in accounting measurements,which faces the present and the future conditions and is constructed on the market.This is a great change in accounting measurements.This paper mainly studies the definition of fair value and some related basic concepts which have been talked by U.S.FASB and IASB.When necessary,comparison is made.From the point of view of this paper,fair value represents an estimated price facing the market,with the object of a hypothetical transaction.There are three levels to estimate the fair value,among which the best is the price coming from the identical asset of liability's principle market or most advantageous market.After analyzing the characteristics,the merits and the necessary conditions as well as the limitations due to the estimation in fair value measurement,this paper concludes that fair value measurements represent the trend of the development in financial accounting.If applied broadly,financial accounting might be able to reflect an entity's value,or its approximation.