美国会计准则中公允价值应用研究述评

Review of Application Research of Fair Value Accounting in America

通过对国内外相关研究文献进行广泛检索,全面系统地追踪了美国公允价值的产生、发展沿革与最新动态。揭示了公允价值引入会计并非偶然,其顽强的生命力源于对公平、公正、不偏不倚信息的追求。支持公允价值计量的根本原因是会计环境的不确定性,争议与非难相伴恰恰为公允价值计量理论与实践的发展、完善夯实了基础。

On the basis of an extensive search for relevant literature at home and abroad, the paper keeps track of the generation, evolution and latest development of American fair value comprehensively and systematically. It reveals that the introduction of fair value accounting is not accidental, its vitality stems from the pursuit of fairness, justice and impartial information, and the basic reason for fair value measurement is the uncertainty of accounting. Controversy and condemnation lay a solid foundation for the development and perfection of theory and practice of fair value measurement.