摘要
不同的财务报告框架要求或允许财务报表中对公允价值的计量与披露各异，其差异体现在为资产，负债或相关披露提供的指导程度不同。有些财务报告框架指导详细，有的指导简略，有的根本没有指导。另外，各国还存在特定行业对公允价值计量与披露的实务标准。
Different financial reporting frameworks require or permit a variety of fair value measurements and disclosures in financial statements.They also vary in the level of guidance that they provide on the basis for measuring frameworks give prescriptive guidance,others give general guidance,and some give no guidance at all.In addition,certain industry-specific measurement and disclosure practices for fair values also exist.
