解读公允价值

Unscrambling Fair Value

公允价值计量虽然有许多优点,但它也具有数据、资料不易取得,计量过程主观随意性较大,得出的信息不够可靠等缺点。尽管如此,信息使用者在实际使用公允价值计量得出的信息,来面对现时或未来的经济决策时是较相关的,由此而使得信息变得可靠。从今后发展的趋势分析,在相当长时间内,历史成本和公允价值计量方式将同时并存。

Though fair value measurement has hots of advantage, it also has some disadvantages, such as hard to obtain to obtain data and file, big subjective randomness during measuring process, uncertain concluded information. Even so, when using the information resulted by fair value to measurement to fair the present or future economical decision-making, it is much correlated. From the developing trend, in a long time, history cost and fair value measurement way will coexist.