摘要
本文论述了公允价值运用的市场环境以及公允价值运用难的根源两个问题。文章认为 ,从外部条件看 ,只要有公平交易市场 ,就可以有公允价值 ;对于公允价值的采用来说 ,完善的理论比活跃的市场和高素质的人更重要 ;解决公允价值采用难从而澄清“因缺乏活跃市场 ,中国难于采用公允价值”的模糊认识的关键是正确认识公允价值与现值的关系、建立现值计量理论框架并采用现值。
This paper discusses two problems:the market environment in which fair value is applied and the basic reason why it is difficult to apply fair value.This paper argues that if only there is fair transaction market,according to the external conditions, there is a fair value.For applying fair value,perfect theories are more important than active markets and high quality persons.The key to the settlement of the fact that it is difficult to apply fair value is to correctly realize the relationship between fair value and present value,and set up a theoretical framework of present value measurement and adopt present value.
关键词
公允价值
市场环境
活跃市场
会计准则
fair value
market environment
active markets
present value
