公允价值计量一涵义、应用与展望

Fair Value Measurements:implication,application and perspective

公允价值作为一种会计计量属性,具有决策相关性强,能够真实、动态地反映企业的财务状况、经营成果和现金流量等诸多优点。在我国新颁布的会计准则中,公允价值被应用于投资性房地产、金融衍生工具、非共同控制下的企业合并等具体准则中,成为新会计准则中的一大亮点。公允价值目前暂在上市公司范围内采取谨慎、适度使用的态度,其应用条件有一定的限制,可防止成为进行利润操纵的工具。在中国会计准则日益同国际会计准则接轨、趋同的趋势下,公允价值的应用范围将逐渐趋于广泛。

AS a basis of accounting measurement,fair value has the merits of high-level relevance on decision-making,true and dynamic reflection on enterprise＇s financial condition,management achievement and cash flow,etc.Fair value becomes a highlight in the newly released CAS（2006）,in which it has been applied in many fields such as investment property,financial derivative instrument,business combination under non-common control,etc.So far,fair value has been discreetly and moderately adopted by the listed companies,there are certain restrictions on its application,howeve,so profit manipulation can be avoided.With the tendency of convergence between CAS and lAS,fair value will be used widely.