公允价值计量的“蝴蝶效应”本质探析

财务会计采用的计量属性在历次经济危机中都要经受考验和争议,由公允价值计量产生的蝴蝶效应在此次经济危机中的凸现更是加剧了争议。我们在对历史文献进行研究基础上,从公允价值的产生、发展过程对金融资产终止确认、金融工具公允价值计量和金融工具披露等焦点问题上阐述,进而对公允价值在经济运行中起到的蝴蝶效应的争论进行本质上的探析。我们的结论为:蝴蝶效应的产生不在于公允价值的计量,而在于公允价值计量存在的假设前提发生变化。

Research on the Butterfly Effect of Fair Value Measurement

The measurement of financial accounting is challenged and disputed in any economic crisis,the controversy of the Butterfly Effect generated by the fair value in this economy crisis is especially intensified.Based on the historical documents,we expatiates on the termination of financial assets,fair value measurement and disclosure of financial instruments from the generation and the development process of fair value.We suggest that the Butterfly Effect does not lie in the fair value measurement,while the exi...