公允价值计量目标及其与财务和会计目标的关系

本文论述了公允价值脱手价计量目标的发展演变,分析了公允价值选择脱手价的原因,揭示了脱手价表象背后隐藏着的真实目的:公允价值脱手价最能恰当地反映资产和负债的真实价值,不仅是公允价值计量属性所采用的市场价格中的一种具体金额来源,而且符合主体利润或净资产最大化目标,因而符合财务与会计的目标。

The Measurement Objective of Fair Value and the Relationship between Financial Objective and Accounting Objective

This article discusses the development process of the measurement objective of fair value,and analyzes why the fair value selects exit value,and discloses the real purpose hidden behind the surface of exit value:the exit value of fair value can properly disclose the real value of the assets and liabilities. It is not only the amount source of market price which is used by measurement of fair value,but also adapts the profits target of main entity or net assets maximization. It is also adapts the objective o...