公允价值会计——理论基础与现实选择

会计计量是财务会计的核心问题。作为一种新的会计 ,公允价值会计为知识经济时代大量涌现的无形资产、衍生金融工具提供了更加合理、更加有用的会计计量模式。文章重点讨论的公允价值会计产生的背景和历程以及公允价值会计的实质。公允价值会计的核心是现值的运用。公允价值会计的发展和使用已是大势所趋 ,为我国未来会计准则的制定导向也必然会带来影响。

Fair Value Accounting-Rationale and Selectivity

Accounting measurement is the core of financial accounting. As a newly raised field of accounting, fair-value accounting provides a more reasonable and useful measurement model for soft assets, such as intangible assets and derivative financial instruments emerging in the knowledge economy era. This article focuses on the background and development of fair-value as well as its nature. The application of the present value is the heart of fair-value accounting. The development and application of fair-value accounting is the general trend, which will influence the future formulation guidance of accounting standards in China.