非活跃市场环境下公允价值计量的国际经验与研究启示

目前会计准则对非活跃市场环境下公允价值计量仅作出原则性规定,没有提供可操作性的指导。依据FAS157 和 IFRS13 公允价值计量相关原则和理念,本文试图将内部风险计量和评价技术与公允价值计量协调起来,建立公允价值计量整体框架,并构建公允价值计量可靠性保障机制,以期为非活跃市场环境下公允价值计量提供具体指导。

International Experience and the Related Suggestions of Fair Value Measurement in Non-longer-active Markets

At present the accounting standards only provide the principles about the measurement of fair value and not provide the operational guidance for non-longer-active markets. Based on the principles of FAS157 and IFRS13, this paper tries to closely integrate risk management and fair value accounting in order to provide a unified measurement framework, and set up the safeguard mechanism in order to ensure the reliability of fair value measurement, and hope to provide the detailed guidance of fair value accounting in non-dynamic markets.