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公允价值计量是一个世界性财务报告难题。2006年9月,美国财务会计准则委员会(FASB)发布“公允价值计量”准则(SFAS157),制定了新的计量目标和计量框架,明确指出公允价值计量目标是确定资产或负债在计量日的脱手价格。为实现公允价值计量目标,FASB制定了统一的计量框架作为指导公允价值计量操作的一般原则。笔者研究发现,
Fair value measurement is a worldwide financial reporting problem. In September 2006, the Financial Accounting Standards Board (FASB) released the “Fair Value Measurement” (SFAS157) standard, setting out new measurement objectives and measurement frameworks, clearly indicating that the objective of fair value measurement is to determine whether the asset or liability is measured at the measurement date The sale price. In order to achieve the fair value measurement goal, FASB has developed a unified measurement framework as a general guideline to fair value measurement. The author found that,