公允价值应用差异与会计准则趋同——基于中国上市公司的经验证据

Application of Fair Value Differences and Convergence of Accounting Standards

会计准则国际趋同是一个国家经济发展和适应经济全球化的必然选择。通过对官方的报告和学术研究中所获取的经验证据进行分析,结果发现中国新会计准则的金融工具高度采用了IFRS所要求的公允价值标准,但非金融长期资产投资在公允价值实施过程中有许多差异。差异的产生对实质性趋同形成了挑战,并对财务报告和经济后果产生了显著影响,从而可能使中国监管部门希望从准则趋同中获益无法实现。因此,虽然中国准则制定者声称已与国际财务报告准则(IFRS)实质性趋同,但作为新准则中最重要的公允价值的实施与IFRS所要求的标准是否一致以及实施后对财务报告和经济后果影响程度如何,还有待进一步检验。

International convergence of accounting standards is the inevitable choice for a country＇ s economic development and better adapting to economic globalization. The analy- sis on the official reports and empirical evidences from the academic researches proves that although the new accounting standards of China claims to have widely adopted fair value standards to meet the commands of International Financial Reporting Standards （IFRS） , there still exist some differences in the process of implementing fair value standards, espe- cially for long-term non-financial assets investments. Differences pose a challenge to sub- stantial convergence, and have a significant impact on the economic consequences and fi- nancial reporting, which could make Chinese regulatory authorities fail to benefit from the convergence criteria. Therefore, even though Chinese standard-setters claimed there was a substantial convergence to satisfy the orders of IFRS, whether the implementation of the fair value,the most important factor in the new standard, can maintain consistency with IFRS, and whether the implementation can have a good effect on financial reporting and economic consequences, are to be further examined.