我国公允价值计量面临的挑战及对策

A Challenges and Countermeasures on the Application of Fair Value Measurement in Our Country

公允价值作为一种计量属性,与历史成本相比,被普遍认为更具有决策相关性,但是,在实际运用中还存在许多问题。文章从公允价值的含义入手,就我国运用公允价值计量的内在动因和优越性以及面临的挑战和对策研究进行了探析。

Fair value measurement as a formal was written into the basic principles, it becomes a major bright spot in the new accounting standards. Compared with the historical cost, fair value is generally considered more relevant decision-making, but it is still existing many problems in practical application. Article from the meaning of fair value as the start, it studies fair value measurement＇s internal forces, advantages, challenges and countermeasure.q_