共同知识视角下公允价值应用范围扩展

Expansion on the Application Cope of Fair Value from the Angle of Common Knowledge

本文从共同知识角度入手,将关于公允价值计量的争论视为是一种博弈,假设博弈的参与各方缺乏关于公允价值的共同知识,在此基础上分析了公允价值争论的相关焦点,得出公允价值应该在更为广大的范围内应用的结论,并最终提出推广公允价值的相关政策建议。

This article analyzes from the angle of common knowledge,thought the argument about the fair value measurement from all walks of life will be one kind of gambling,and thought that participators of the gambling are lack of common knowledge about the fair value,based on this,it obtains a conclusion that applying the fair value to be supposed in more general scopes,after analyzed the related focal point of fair value argument,and it makes corresponding policy recommendations to promoting fair value in the final.