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。
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公平价值 小组。
小组 (4名成员)
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公平价值论坛。
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Fair Value Equation
Hi, I'm looking for a Fair Value governing equation.
Is thee any general differential or partial differential equat...
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最佳实践
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关于公平价值的最高评价的讨论主题。在这里你会找到最有价值的思路和切实可行的建议。
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专家提示
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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。
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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...
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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 ...
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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...
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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...
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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...
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信息来源
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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。
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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...
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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...
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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...
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Full Fair Value Banking Industry
The paper by Gnther Gebhardt, Rolf Reichardt and Carsten Wittenbrink analyses the effects of three sets of accounting r...
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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...
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研究链接
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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]
返回到分类主页： 决策与评估 | 金融与投资
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