FASB和IASB有关《公允价值计量》会计准则研究的最新动态述评  

Review of the Latest Development in Accounting Standard Studies around Fair Value Measurements by FASB and IASB

作　　者：谢诗芬[1] 戴子礼[1] 廖雅琴[1] 

机构地区：[1]湖南大学会计学院,湖南长沙410079

出　　处：《当代财经》2010年第5期107-116,共10页Contemporary Finance and Economics

基　　金：教育部人文社科研究项目(08JA790040);教育部博士学科点专项科研基金项目(20060532028);湖南省自然科学基金项目(05JJ3013)

摘　　要：近年来国内外会计界正紧锣密鼓地进行公允价值计量准则的持续全面趋同工作,全球金融危机不但未能阻止、反而加快了这一进程。IASB和FASB已决定为得不到第一或第二层级输入值的"难以计量的资产和负债"的公允价值计量研制教育指南,但不准备为新兴和转型经济国家提供单独的公允价值计量指南,这已可解决中国面临的主要问题。我们只有迎难而上,更新观念,努力学习,才能实现持续全面趋同的目标。In recent years, the accounting circles at home and abroad have been undertaking the continued and overall convergence work in establishing the standards for fair value measurements. The global financial crisis failed to stop the process, instead, accelerated it. IASB and FASB have decided to develop educational guidance for the fair value measurements of assets and liabilities difficult to value because of unavailable Level 1 and Level 2 inputs, but not to provide the emerging and transition economies with additional guidance for applying fair value measurements. However, this can solve the main problems China is now faced with. Only by rising to challenges, freshening up ideas and studying hard, can we realize our goals of continued and overall convergence.

关 键 词：公允价值计量 FASB FAS1 57 编纂专题820 IASB征求意见稿 新兴和转型经济国家 

分 类 号：F230[经济管理—会计学]