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会计信息的相关性与可靠性是公允价值计量应用的关键约束条件。2014年1月我国公允价值计量准则发布以后,公允价值计量在实务中面临着价值基础选择和市场环境不完善导致的满足可靠性要求的数据较难取得这样的困境。改善公允价值计量在我国应用的出路是计量的价值基础选择不应局限于单一的脱手价格,提高公允价值计量的可靠性应该从积极完善我国的市场环境入手。
The relevance and reliability of accounting information are the key constraints for fair value measurement applications. After the issuance of China’s fair value measurement standards in January 2014, fair value measurement is difficult to obtain in the practice due to the choice of value basis and the data meeting the reliability requirements caused by the imperfect market environment. The way to improve the application of fair value measurement in our country is to measure the value of the basis of choice should not be limited to a single sell-off price, improve the reliability of fair value measurement should start from actively improving the market environment in our country.