Fair Value[公允价值]

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什么是公允价值？ 释义

公允价值（Fair Value）是由美国证券交易管理委员会（SEC）最先提出的一种会计模式。

按照GAAP[国际公认会计原则]， 资产的公允价值是指当前交易下的资产价格，而非其清算价格。 在资产负债表的另一端， 负债的公允价值是指在当前交易获得的资产数量，而清算所得。
如果具有适用的市场价格，在活跃的市场上，一个交易单位的市场报价（Quoted Market Price）就是公允价值的最好依据和计量基础。 如果没有适用的市场价格，公允价值的估计应基于所处环境中最适宜的信息。 在很多情况下，想要得到市场报价并不容易， 所以，对公允价值进行准确估值常常很困难。
 

为何引入公允价值会计？ 相关性。

当今的市场是动态的、极不稳定的， 当市场上买卖行为进行的时候，交易双方想要知道的是资产的当日价值。

会计学研究即是对这一需求给与了有力支持。 美国财务会计准则委员会（FASB）经过广泛讨论之后认为，公允价值是对金融工具进行计量的最有效的工具，最具相关性。 随后，FASB调整、颁布了133项旨在推动公允价值会计向前发展的财务会计准则，要求所有金融工具都必须用公允价值来计量。

公允价值会计较之历史成本计量模式要更加透明。 如果美国和亚洲的公司均普遍采用公允价值计量模式的话，使调整后的会计信息准确反映金融资产和负债的市场价值，就能够有效防范金融风险，避免经济低迷时的财务损失。

论坛讨论 公平价值论坛。 开始一个新的论坛主题 分享您的知识或提出问题   3 Levels of Fair Value Accounting in US GAAP Under US GAAP, there are 3 levels applicable to this given standard FAS 157: - Only level 1 can be determined directly by �Mark to market�. - Level 2 and 3 are only modeled (mark to market-m... 2   Fair Value Equation Hi, I'm looking for a Fair Value governing equation. Is thee any general differential or partial differential equation which can be used for representing or governing Fair Value as a function of ... 1   1条评论

专家提示 关于Fair Value Accounting（英语）的高级见解。在这里，您将找到专家的专业建议。 Disadvantages of Fair Value Approach Fair Value Accounting In addition to below mentioned advantages of fair value accounting, it also has to be noted that the fair value approach... Advantages of Fair Value Approach Fair Value Accounting In a policy paper titled "Fair Value" by the Association of Chartered Certified Accountants (ACCA), it is argued that a ... SFAS 157 - Key Attributes Fair Value Measurements Issued in September 2006, the Statement of Financial Accounting Standards No. 157 defines the intent of fair value measu... Key Challenges for Auditors Fair Value Accounting The key challenge of the fair value approach for accountants and auditors is based on the fact that the valuation relies... Alternatives to LIBOR - Key Challenges for Transition to Risk Free Rates Inter-bank Offered Rate, LIBOR, SOFR, SONIA, ESTER, SARON, TONAR London Inter-bank Offered Rate (LIBOR) is the rate at which a bank can borrow funds. It is an interest-rate average calc...

信息来源 有关公平价值的各种信息来源。在这里，您将找到Powerpoint，视频，新闻等可用于您自己的讲座和讲习班。 IFRS Pros and Cons Accounting, Investing There is little settled theory or evidence on which to build an assessment of the advantages and disadvantages of unifor... Quality of Fair Value Property, Plant, and Equipment Based on Statement of Financial Accounting Concepts (SFAC) No. 2, this paper by Don Herrmann, Shahrokh M. Saudagaran and... USGAAP versus IFRS on Intangibles Accounting Intangible Assets, Accounting, USGAAP, IFRS This presentation compares USGAAP and IFRS, and includes the following sections: 1. Presentation Overview 2. Executive... Full Fair Value Banking Industry The paper by G�nther Gebhardt, Rolf Reichardt and Carsten Wittenbrink analyses the effects of three sets of accounting r... Accounting for Derivatives Risk Policies In this paper, Ronnie Barnes discusses the issue of how non-financial corporations should report the results of their us...

研究链接 自动跳入有关以下内容的其他有用资源公平价值。 新闻 视频 简报 书比人好 学术的 更多

比较： Economic Value Added[经济增值]  |  EBITDA[息税、折旧及摊销前利润]  |  Earnings Per Share[每股盈余]  |  Economic Margin[经济利润]

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