公允价值计量对上市公司报告业绩的影响——基于中国国航的案例分析

On the Impact of Fair Value Measurement on the Performance Report of Listed Companies: A Case Analysis of Air China

国内外研究证实公允价值计量对金融类上市公司报告业绩产生了波动性影响,那么非金融类上市公司报告业绩是否会受到公允价值计量的影响呢?通过对中国国航的案例分析,发现公允价值计量如实反映了报告日资产的市场价值,对非金融类上市公司报告业绩亦产生波动性影响。公允价值变动损益属于未实现损益,会计信息使用者应正确认识公允价值,充分利用其可预测性。

The studies both at home and abroad confirmed that the fair value measurement has a volatility impact on the reported performance of listed companies in financial sector.Then,how about the reported performance of the non-financial listed companies？ Through the case study of Air China,it is found that fair value measurement can reflect the true market value of the reporting day assets and have also a volatility impact on the reported performance of the non-financial listed companies.The gains and losses due to changes in fair values ？？belong to unrealized gains and losses,therefore,the users of accounting information should have a correct understanding of the fair value and make full use of its predictability.