国际财务报告准则要求广泛运用公允价值,而考虑到我国属于新兴和转型经济国家,有些资产和负债缺乏活跃市场,不加限制引入公允价值,可能会损害会计信息的可靠性,因此我国2006年2月颁布的会计准则在引入公允价值上较为谨慎。在公 IFRS requires extensive use of fair value. Considering that our country is an emerging and transitional economy, some assets and liabilities lacked an active market and the introduction of fair value without restriction may undermine the reliability of accounting information. Therefore, China’s 2006 The accounting standards promulgated in January are more cautious in introducing fair value. In the public