关于新会计准则引入公允价值的探讨

A Discussion about the Introduction of the Fair Value into the New Accounting Standards

公允价值与其他计量属性相比,具有来自公平交易市场的确认、更符合资产与负债的定义和配比原则的要求等特点。公允价值在新准则中得到广泛而谨慎的应用,在非货币性资产交换、债务重组、金融工具确认与计量等具体准则中的应用尤其引人注意。新准则之所以广泛的引入公允价值是因为其具有其他计量属性所不具备的优点,是大势所趋,同时又谨慎推荐使用公允价值,是因为在现阶段采用公允价值计量仍然有无法解决的缺陷。

Compared to the other measurement attributes,the fair value has its own features,that is,it is and can only be deduced from a market with fair transaction,it better accords with the definition of asset and liability as well as the matching principle,etc.The fair value is widely and prudently used in the new accounting standards and people pay special attention to its application in some specific standards concerning the non-monetary assets exchange,liability re-arrangement,the confirmation and measurement of financial instruments,etc.That the fair value is so widely used in the new accounting standards is because of its distinguished advantages compared to the other measurement attributes.The author agrees that we should use it but he thinks that we should use it prudently because there are some insolvable deficiencies in the application of fair value at present stage.