摘要
对公允价值的大胆肯定和积极使用,无疑将带来一场新的会计革命。从美国会计准则的发展来看,公允价值正在得到越来越多的使用,大有超越历史成本跃升为主要计量属性之势。美国“公允价值计量”准则的发布,是对这一趋势的最佳诠释,标志着国际会计界对公允价值的关注已从早期的“是否采用”转变为“如何用好”,这将给我国会计界以深刻的启发。本文在对美国新发布的“公允价值计量”准则进行介绍和评价的基础上,分析了该准则对改进我国公允价值应用的借鉴意义。
The effective use of fair value measurement proves a revolution in the accounting. From the States＇ International Accounting Standard, the Fair Value Measurements are being widely used and are to take the place of the historic cost. The publication of fair value measurement acts as an interpretation for this tendency and a message how to make the best use of this new standard by the accounting world as well, which gives China some thought-provoking ideas. Based on the introduction and comments on Fair Value Measurements, the FASB newly issued standard, this paper explores how to improve the application of Fair Value Measurements in China.
出处
《审计与经济研究》
北大核心
2007年第3期61-65,共5页
Journal of Audit & Economics
基金
国家自然科学基金课题"会计规范全球协调与趋同中的根本性问题研究"(编号:70672115)的阶段性成果
浙江省社科规划课题"我国会计信息监管制度框架研究"(编号:06JDGZ007Z)的阶段性成果
关键词
FASB
公允价值计量
评价
启示
FASB
fair value measurements
comments
revelation
