公允价值会计计量属性探讨

Discussion on Fair Value Accounting Measurement

会计计量是财务会计系统的核心问题,主要包括计量单位和计量属性。公允价值是目前国际会计界盛行的计量属性,我国在新会计准则体系中很大范围应用了公允价值。本文从财务会计概念框架的角度审视公允价值计量选择,对公允价值与历史成本计量属性进行了比较。

Measurement is the core problem of the finance accounting, including measurement unit and measurement characters. Fair value is the fashionable measurement for the international accounting, in our country the accounting standards that were issued used it in more events. Under the financial accounting conceptual framework, this paper discusses the recent research of the nation and other countries on fair value and compares it with historical cost.