公允价值及其计量

Fair Value and Measurement

<国际会计准则16>对某项资产的公允价值和市场价值的表述非常相似,但事实并不是这么简单.公允价值这个概念贯穿整个会计准则.表面上看,它和市场价值这个概念十分相似,都指在交易中的可取得的价格,但市场价值实际上是公允价值在固定资产上的一个具体应用.市场价值,在它相对简单的定义背后,有着详尽的概念体系作为支持.国际评估准则、美国评估执业统一准则和英国评估师手册等评估准则对市场价值在各种情形下的具体含义作了清晰的归纳,而公允价值作为一个类属词在应用中缺乏像市场价值概念体系的指导.

Although in ^11AS16 there is clearly a similarity between the fair value of its asset and the Market Value of an asset, this is not always the case. Fair value is a concept that is used throughout the Accounting Standards. Although both are superficially similar, as they refer to the price obtainable in an exchange, Market Value is a specific application of this concept to fixed assets. The relatively brief definition of Market Value is supported by a detailed conceptual framework and its application in specific circumstance is codified in established professional valuation standards such as ^2 IVS, ^3 USPAP and the ^4 Red Book. Fair value is a generic term that lacks a similar guidance framework for its application.