公允价值会计中未实现利得和损失的确认与报告

Recognition and Reporting of Unrealized Gains and Losses in Fair Value Accounting

对公允价值会计中未实现利得和损失的确认与报告是提供决策有用会计信息的基本要求。未实现利得和损失会导致企业净资产的增加或减少,但又不同于传统净收益和所有者投资或向所有者分配。企业可不考虑其性质,直接将其确认为利得(或收益)或损失(或费用)。同时,在财务报表内和报表附注中充分、完整地披露相关的信息,以利于财务报告使用者正确理解所确认的未实现的利得和损失及其对当期财务业绩的影响。

It is the requirement of providing useful information for decision-making to recognize and report the unrealized gains and losses in fair value accounting. The unrealized gains and losses will result in the increase or decrease of net assets of an entity. They differ from the traditional net income, and investments by or distributions to owners. They can be recognized directly as gains （or income） or losses （or expenses） regardless of their characteristics. Meanwhile, the related information should be presented and disclosed in the financial statements and the notes to them fully and completely, to help the users of financial reports to understand the unrealized gains and losses recognized and their implication to current financial performance.