FASB公允价值计量准则的制定及其框架

金融工具和衍生金融工具的产生和发展,使公允价值日益受到会计学术界和实务界的广泛关注。公允价值的实施必须解决其计量问题,FASB在2004年推出的公允价值计量准则征求意见稿引起了美国社会各界的强烈反响。经过反复讨论,FASB在2005年发布了准则草案,并计划在2006年正式发布公允价值计量准则。本文主要介绍FASB公允价值计量准则草案的基本框架。

The Issuance of FASB''''s Draft Standard on Fair Value Measurement and its Basic Framework

Fair value attracts much attention from accounting academia and practitioners due to the fast emergence and development of financial instruments and their derivatives in 1980s of the last century. To implement fair value accounting, it is essential to establish a framework for the measurement issue. In 2004, FASB issued an Exposure Draft, Fair Value Measurement, and received comment letters from nearly 100 respondents. Having held public roundtable meetings with some of those respondents to discuss significant comments, FASB reconsidered certain aspects of the proposals in the Exposure Draft and issued its working draft in October 2005. FASB proposes to issue the final accounting statement on "Fair Value Measurement" in 2006. This paper attempts to introduce FASB's project of setting standard on "Fair Value Measurement" as well as its framework.