浅谈公允价值与公允价值计量

A Discussion on Fair Value and Fair Value Measurement

随着经济和资产证券化的发展,公允价值会计计量已凸显其优越性。然而,由现行的历史成本模式过渡到公允价值模式,存在着许多技术方面的难题和来自于实务界的阻力,因此公允价值模式的会计计量不可能一蹴而就。本文立足于从计量方法的角度探求解决公允价值计量的技术问题。

Along with the development of economy and assetsecuritization, the benefit of using fair value to measure has been found . However there are many obstracles to transform historical cost pattern into fair valuepattern in technology and practice fields, which made it impossible to popularizequickly . This article is going to solve the technological problems of the measurement of the fair value in the view of the measurement method.