基于不确定性的公允价值计量与披露问题研究

On Fair Value Measurements and Disclosures Based on Uncertainties

本文首先探讨了公允价值会计产生的背景是经济环境的不确定性和经济的虚拟化所带来的不确定性;然后从经济学的角度解释了公允价值的“估计”性质,认为公允价值实际上不是“价值”,而是价格,是对价值的点估计;在此基础上进一步分析了公允价值的统计学特征,认为公允价值计量反映的是价格变动的集中趋势,所提供的信息是不完整的,因此,在财务报告中还必须披露价格变动离中趋势的信息,如价格变量的概率分布或概率密度。

In this paper,firstly fair value accounting is placed in an uncertain economic environment and uncertainties produced by fictitious economy.This is followed by an argument to analysis the essence of fair value from the perspective of economics.The paper goes on to explain the causes of the fair value accounting problems.It is then argued that fair value is not 'value',but price.,and that fair value is the point estimate of intrinsic value.The information of fair value is incomplete.And finally,the paper underlines it is important to disclose the range of value estimate and its uncertainty information.