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公允价值的广泛使用对于我国准则跟国际趋同有着重要意义,运用应当遵循循序渐进的原则,从而保证在当前条件尚不十分成熟的环境下降低公允价值全面运用可能造成的整体性风险。随着经济的发展和社会的进步,为保持信息质量的有用性,各准则制定机构都把以公允价值计量所有衍生金融工具作为目标,在新的发展趋势下,公允价值会不断的完善,在其应用的范围之内发挥重要作用。
The extensive use of fair value is of great significance for our country’s norms and international convergence. The principle of gradual and orderly application should be followed, so as to ensure that the overall risk arising from the full application of fair value can be reduced under the current conditions are not yet very mature. With economic development and social progress, in order to maintain the usefulness of the information quality, all the norm-setting agencies all take fair value measurement of all derivative financial instruments as their goal. Under the new development trend, the fair value will be continuously improved. It plays an important role within the scope of its application.