公允价值计量框架分析——基于SFAS157及其应用指南  

The Analysis of the Measurement Framework of the Fair Value based on SFAS157 and the Implementation Guidance

作　　者：刘晓彦 

机构地区：[1]华北电力大学工商管理学院,北京市110026

出　　处：《中国流通经济》2009年第10期77-79,共3页China Business and Market

摘　　要：根据美国财务会计准则委员会《财务会计准则公告第157号——公允价值计量》(SFAS157)的定义,资产公允价值指市场参与者于计量日在有序交易中出售资产将收到或转移负债将支付的价格,其目的在于确定资产或负债的脱手价格。在这里,资产公允价值的计量以市场参与者对资产的最高最佳使用为前提,即使资产或资产组使用价值最大化,此原则决定了计量资产公允价值的估价前提,即使用前提和交换前提。而文章通过实例特别是有关非金融资产的公允价值计量案例的分析,发现其概念与计量框架存在不一致的地方,如脱手价格能否担当公允价值的问题、脱手价格的确定问题、操作难度与成本问题、交易成本问题、虚拟交易的不确定性问题等。这些问题需要进一步深入研究,以更好地为完善公允价值计量应用提供依据。This paper analyzes comprehensively characteristics of exit price, a basic concept in SFAS157 about the fair value, explores the definition of principle markets, transaction costs, the hypothetical transaction and market participants. And based on the analysis of specific examples, especially the measurement of fair value of non-financial asset, the author points out the inconsistencies between concept and measurement framework, such as the problems of if the exit price being considered as the fair value, the determination of the exit price, the difficulties in operation and the cost, the cost of transaction, and the uncertainty of virtual transaction. So, we should work hard on the research to provide more support for the improvement of fair value measurement.

关 键 词：公允价值计量 公允价值 脱手价格 应用指南 

分 类 号：F275[经济管理—企业管理]