公允价值会计的应用一直以来都是难点,国际会计中也不例外。当前公允价值会计的应用范围在逐步的扩大的同时,突显的问题也就越来越多了,在实施应用的过程中难度也在逐渐的加大。公允价值建立在市场完美性和完全假设的基础之上,由于可靠性不足,因此尚不具备广泛的应用公允价值的条件。 The application of fair value accounting has always been a difficult point, and international accounting is no exception. At present, the application scope of the current fair value accounting is gradually expanding. At the same time, more and more problems are highlighted, and the difficulty in implementing the application is gradually increasing. Fair value is based on market perfection and assumptions, and due to lack of reliability, it does not yet have a wide range of conditions for the application of fair value.