略论公允价值信息披露

Study on the Announcement of Fair Value

在确定公允价值计量属性优越性的前提下,分析了目前我国公允价值信息披露存在的主要问题,并从改进利润表项目结构、健全公允价值计量环境和完善信息披露制度三方面提出解决思路。

With the defining of the priority of fair value measurement, the paper analyzes the obvious problems in the announcement of fair value and puts forward the corresponding solutions from three respects including the structure of the income statement, the environment of fair value measurement and the system of information announcement.