公允价值级次:逻辑理念、实务应用及标准制定  

Fair Value Hierarchy:Logical Notion,Practical Application and Standard Formulation

作　　者：于永生[1] 

机构地区：[1]浙江财经学院会计学院,浙江杭州310018

出　　处：《审计与经济研究》2009年第4期44-49,共6页Journal of Audit & Economics

基　　金：国家自然科学基金项目(70672115)

摘　　要：公允价值计量是世界性财务报告难题。2006年FASB发布的"公允价值计量"准则的最大亮点是提出了"公允价值级次理论"。该理论针对公允价值计量可靠性问题,力图最大限度地均衡相关性和可靠性质量特征,受到国际会计界普遍欢迎;它蕴涵的基本理念是:级次划分可为评价计量结果的可靠程度提供权威依据、充分翔实的披露能弥补可能的计量缺陷。我国企业会计准则中也隐含公允价值级次,但该级次的隐含性可能限制其充分地发挥作用,因此制定明确的公允价值级次十分必要。＂ Fair Value Measurements＂ has long been regarded as a tough issue in world-wide financial reporting. In September 2006, FASB issued SFAS No. 157 ＂Fair Value Measurements＂, the central component of the statement is its description of the ＂Fair Value Hi- erarchy＂. This new theory attempts to balance such quality features as the relevance and the reliability to the maximum considering the reliability of fair value measurement. The theory, which is very popular in the accounting field of the world, contains such a notion, that is, hierarchy provides an authoritative ground for the reliability of measurement, full and detailed disclosure makes up the defects of measurement. The enterprise accounting codes also includes the the fair value hierarchy but its implication may hinder its function. Therefore, it is essential to set up a kind of fair value hierarchy

关 键 词：SFAS 157 公允价值 级次理论 逻辑理念 

分 类 号：F230[经济管理—会计学]