公允价值的报告观与层次披露法

On the Concept of Fair Value Report and Multi-level Disclosure Method

在市场经济条件下,真实地反映企业的财务状况和经营成果,是公允价值会计产生的基础,公允价值信息披露须同时体现截面数据和时间序列数据。经济学视角的公允价值实质上是对价值的近似表达,是计量日的截面数据,多种计量属性的混合披露和计量日单一的公允价值信息披露均不利于会计信息的决策有用性的提升。公允价值计量下的"真实与公允"原则具有新的内涵,因而,层次披露法是公允价值报告观的一个重要实现路径。

Under the conditions of market economy, the reflect truly the financial position and operating results of information should at the same time reflect the cross-sectional foundation to generate fair value accounting is to the enterprises. The disclosure of the fair value data and time-series data. From the perspective of economics, fair value is in essence an approximate expression of value and is the cross-sectional data on the measurement date. Neither the mixed-disclosures of various measurement attributes or the single disclosure of fair value information on the measurement date is not conducive to the improvement of usefulness of accounting information in decision-making. The ＂true and fair＂ principle has received new connotation under fair value measurement, thus the multi-level disclosure method is an important way to realize the concept of fair value report.