公允价值会计准则的发展历程:1975～2015

The Accounting Standards Development on Fair: 1975～2015

本文梳理了自1975年美国财务会计准则委员会(FASB)发布SFAS 12至2015年国际会计准则理事会(IASB)发布的《财务报告概念框架(征求意见稿)》(ED)以来,有关公允价值的准则制定和理论研究的完整历程。文章首先讨论公允价值准则体系的初始建构过程,其次阐述IASB和FASB在2008年国际金融危机期间的紧急应对措施与联合工作,之后讨论近年来IASB对与公允价值有关的会计准则以及对财务报告概念框架的持续修订,其中包括IFRS 9、IFRS 13以及ED等前沿内容。最后提出改进公允价值计量的建议。将来应密切关注公允价值的波动性、主观性和顺周期效应,并且重视公允价值信息的决策有用性的边界以及局限性。

This paper reviewed the accounting standard development on fair value since FASBreleased SFAS 12 in 1975 till IASB released Conceptual Framework for Financial Reporting（Exposure Draft） in 2015. The paper firstly illustrated the accounting standard and statements offinancial accounting concepts released by FASB and discussed the initial process of building fairvalue criteria system. Secondly the paper illustrated the emergency response measures andcooperation efforts of IASB and FASB during financial crisis. Then the paper discussed IASB, scontinual efforts in revising accounting standards on fair value and conceptual framework forfinancial reporting in recent years, including frontier contents like IFRS9, IFRS13 and ED. Lastly, thepaper proposed suggestions how to improve the fair value accounting. The fluctuation, manipulationand effect of pro-cyclical of fair value should be closely monitored. Fair value information^effectiveness in decision-making, boundary of effectiveness and limitations should be dialecticallyrecognized.