一、问题的提出2006年2月财政部颁布的《企业会计准则》基本准则中引入了公允价值计量属性,将采用公允价值模式计量的资产或者负债发生的公允价值变动计入“公允价值变动损益”账户核算,并将该损益在利润表中单列反映。“公允价值变动损益”核算企业交易性金融资产、交易性金融负债,以及采用公允价值模式计量的投资性房地产、衍生工具、套期保值业务等公允价值变动形成的应计入当期损益的利得或损失。 First, the issue raised In February 2006 the Ministry of Finance promulgated the “Accounting Standards for Business Enterprises” introduced the basic criteria for the measurement of fair value measurement, the use of fair value measurement of assets or liabilities of fair value changes occurred included in the “fair value changes Profit and loss account, and the profit and loss is reflected in the income statement. ”Gains and losses from changes in fair value " Accounting for tradable financial assets, tradable financial liabilities, and changes in fair value of investment real estate, derivatives, hedging business measured by fair value mode should be included in the current profit and loss Gains or losses.