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公允价值是近几年来会计研究的一个热点、重点问题。本文较为详细论述了公允价值的定义,分析了公允价值的特点,并从财务报告目标的角度,基于决策有用观讨论了公允价值的相关性。
Fair value is a hot topic and key issue in accounting research in recent years. This paper discusses the definition of fair value in detail, analyzes the characteristics of fair value, and discusses the correlation of fair value based on the usefulness of decision-making from the perspective of financial reporting objectives.