非活跃市场上公允价值计量研究文献述评

Literature Review of Fair Value Measurement in Inactive Market

金融危机的爆发使各国准则制定机构积极应对由其映射出的非活跃市场上公允价值计量问题,最终拉开非活跃市场上公允价值计量研究的帷幕,导致非活跃市场上公允价值计量问题成为全面有效地实施公允价值亟需解决的重难点。通过梳理国内外非活跃市场上公允价值计量研究文献,提出3个尚需探索和拓展的研究领域。

The financial crisis makes national standard-setting organizations cope with the fair value measurement in inactive mar- And ultimately the study on fair value measurement starts, which leads the issue to become the key and difficult point in carrying out the fair value in a fully effective way. Through sorting out and analyzing the domestic and foreign research of fair value measurement in inactive market, this paper puts forward three fields which shall be further studied.