贷款公允价值的计量  

Measurement of Bank Loan Fair Values

作　　者：董双全[1] 钟红英[1] 

机构地区：[1]广东商学院会计学院,广东广州510320

出　　处：《广东商学院学报》2004年第2期73-76,85,共5页Journal of Guangdong University of Business Studies

摘　　要：贷款公允价值的构成可分成三个组成部分:非自由选择、自由选择和残差(反映非关键的计量误差)。分析这三个组成部分对贷款公允价值计量的影响及可靠性,对理解披露贷款公允价值信息有重要意义。Loan fair values can be partitioned into three components: a nondiscretionary component, a discretionary component, and a residual component that reflects non-strategic measurement error in loan fair values. Analyses of these three components are important to the understanding of the significance of loan fair values.

关 键 词：贷款 公允价值 财务报告 

分 类 号：F830.5[经济管理—金融学]