IASB《公允价值计量》会计准则评价

On the Accounting Standards of IASB Fair Value Measurement

IASB近期发布的《公允价值计量》会计准则征求意见稿,其内容涉及公允价值的定义、范围、计量方法和披露要求,尤其规范了不活跃市场下公允价值计量问题。IASB新颁布的《公允价值计量》会计准则更清楚地表达了公允价值的计量目标,为国际财务报告准则要求的所有以公允价值计量的交易事项建立了统一的应用指南,减少了准则运用的复杂性并提高了应用的一致性。本文回答了准则征求意见稿有关公允价值计量的相关问题,并针对公允价值在中国的现实应用提出相应思考。

This exposure draft Fair Value Measurement is published by IASB for comment only.The proposed IFRS defines fair value,establishes a framework for measuring fair value and requires disclosures about fair value measurements.The proposed IFRS established a single source of guidance for all fair value measurements required or permitted by IFRS to reduce complexity and improve consistency in their application.This paper answered some aspects of the exposure draft of its proposed IFRS Fair Value Measurement.It raises the potential issues and puts forward suggestions on fair value instruments in China.