浅谈历史成本和公允价值双重计量属性的应用—以可供出售金融资产为例

Application of Double Measurement Attributes of Historical Cost and Fair Value——Taking Financial Assets Available for Sale as an Example

近年来,美国财务会计准则委员会(FASB)和国际会计准则理事会(IASB)大力倡导运用面向现在和未来的、以市场为基础的公允价值属性进行会计计量。我国自2006年的新会计准则实施后,为了跟国际接轨也引入了公允价值计量属性,这就导致相关准则中出现历史成本和公允价值计量属性并存的现象。结合日常的教学过程中,很多学生和财务人员对历史成本和公允价值计量属性使用的困惑,特以可供出售金融资产为例,谈谈双重计量属性在我国的应用问题,从而消除财务人员在这一问题上的疑惑。

In recent years, the U. S. Financial Accounting Standards Board （FASB） and International Accounting Stand-ards Board （IASB） strongly advocate fair value for accounting measurement that is present and future-oriented, market - based. After the implementation of the new accounting standards in our country since 2006, our country introduced fair val- ue measurement attribute with the aim of meeting the international standards of, which leads to the coexistence phenom-ena of historical cost and fair value measurement attribute in the relevant guidelines. Many students and finance staff are confused about the historical cost and fair value measurement attribute used in the daily teaching process, so I talk about the application of double measurement attributes involving financial assets a-vailable for sale to eliminate the confusion of the financial staff on the issue.