论公允价值计量与资产减值会计计量的统一

Study on the Integration of Fair Value Measurement and Assets Impairment Measurement

本文从财务报告模式的转换讨论了建立与财务报表目标、会计信息质量特征和要素定义相符的计量标准,进而分析了现行主要准则体系中公允价值计量与资产减值会计计量的分离及其不利后果。在此基础上,提出了基于财务报告"价值观"的要求统一公允价值计量与资产减值会计计量的可能途径,从而为解决以FASB和IASB为主的不同准则制定机构关于资产减值会计计量的分歧,实现会计准则的全球趋同,以及建立全球统一的高质量会计准则提供了可行的思路。

We discuss the measurementcriterion which consists with the objective of financial statements,qualitative characteristics of accounting information,and definition of elements from the aspect of the change of financial reporting mode.And then we put forward the possible paths to unify the fair value measurement and assets impairment measurement based on value concept by analyzing the separation of the fair value measurement and assets impairment measurement,and its unfavorable consequences.