公允价值构成要素及其计量属性  

Elements of the Fair Value of its Measurement Properties

作　　者：夏莹[1] 

机构地区：[1]东北财经大学会计学院,辽宁大连116025

出　　处：《吉林省经济管理干部学院学报》2010年第6期41-43,共3页Journal of Jilin Province Economic Management Cadre College

摘　　要：公允价值的四个假设前提是主体假设、时点假设、交易环境假设和价格假设,从这四方面研究来看,公允价值和其他计量属性之间存在一定的差别。虽然公允价值在金额确定上采用和其他计量属性相同的计算方法,但它不同于且不包含其他计量属性,是单一而非混合的计量属性。公允价值是理想的计量模式,但就目前来看,公允价值必将与历史成本并行成为最主要的两种计量属性。the four assumption of the fair value are the main body assumptions,time point hypothesis,trading environment and price assumptions assume.There are some differences between the fair value and other measures attributes from the study of the four aspects.Although the amount of fair value take the same calculation method as other measures,it differs from and does not include other properties,and it is a single rather than mixed measurement attributes.The fair value is the ideal measurement model,but for now,the fair value and historical cost will be the most important two parallel measurement properties.

关 键 词：公允价值 历史成本 有序交易 脱手价格 

分 类 号：F230[经济管理—会计学]