中国《公允价值计量》准则研究

Study on the Standard of Fair Value Measurement in China

随着会计理论研究的深入、市场条件的完善以及国际趋同的推动,我国制定公允价值计量准则及其指南的条件日益成熟。在准则制定中,我们应遵循现实性和前瞻性兼顾、原则与规则并重、注重开放性等原则。公允价值计量准则主要应规范如下内容:公允价值定义、应用范围、获取方法以及充分披露。

With the development of accounting theory,market conditions becoming perfect and international accounting standards convergence,it grows maturity to stipulate fair value measurement standard and its guidelines in our country.We should follow such principles both realistic and forward-looking,both principles and rules,and openness when we set the standard.Generally speaking,fair value measurement standard should regulate the following items： the definition of fair value,scope of application,methods of measuring fair value,and full disclosure about fair value measurement.