摘要
相关性和可靠性不仅与财务报告使用者及其所要做出的具体决策相关,而且还与计量属性的选择相关联。作为一种备受瞩目的计量属性,公允价值是否同时具备相关性和可靠性质量特征是至关重要的。深入剖析公允价值的内涵,澄清公允价值计量的相关性和可靠性质量特征,可以看到,公允价值不仅具有较强的相关性,而且也是合理可靠的。
Relevance and reliability are the essential quality characteristics of decision-useful accounting information. They are not only related to the decision-making of financial report users, but also associated with the measurement attribute choice. The question whether fair value, as one of the most furiously scrutinized measurement attributes, has the quality characteristics of both relevance and reliability needs deep analysis into the connotation of fair value. It is generally thought that, compared with history cost based accounting information, fair value accounting information is more relevant but less reliable. This article holds that fair value is virtually relevant and reliable.
