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。
公平价值 小组。

小组 (4名成员)
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关于以下内容的论坛讨论:公平价值。您可以在下方提出有关此主题的问题、分享您的经验、报告新的发展或解释一些事情。
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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...
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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 equation which can be used for representing or governing Fair Value as a function of ...
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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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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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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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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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