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《国际会计准则16》对某项资产的公允价值和市场价值的表述非常相似，但事实并不是这么简单。公允价值这个概念贯穿整个会计准则。表面上看，它和市场价值这个概念十分相似，都指在交易中的可取得的价格，但市场价值实际上是公允价值在固定资产上的一个具体应用。市场价值，在它相对简单的定义背后，有着详尽的概念体系作为支持。国际评估准则、美国评估执业统一准则和英国评估师手册等评估准则对市场价值在各种情形下的具体含义作了清晰的归纳，而公允价值作为一个类属词在应用中缺乏像市场价值概念体系的指导。
对于这一点，国际会计准则委员会自己也承认，准则中对公允价值概念的使用并不完全一致。也就是说，在不同情形下相同的表述可能产生不同的含义。该委员会已在2003年宣布，要对所有会计账户的计量原则进行研究，目前这项课题由加拿大会计准则委员会牵头负责。
与此同时，美国会计准则制定机构——美国财务会计准则委员会也在密切关注这个被越来越多地用于会计计量的概念——公允价值。他们已专设“公允价值课题组”展开研究。美国财务会计准则委员会在早先发布的有关文章中也谈到，某项资产的公允价值可能因为使用了不同的评估假设而有所不同，即，是采用了持续经营或“正在使用”的假设，还是以“作为交易物”为假设。
为使争论向前推进，国际评估准则委员会率先在2004年初发表文章，阐明了自己的立场。他们认为解决问题的出路在于使用“持续使用价值”。这个概念是市场价值在资产消耗方面的一个具体应用，其中的资产是企业持续经营的组成部分，并且在企业整体出卖时的作为组成部分之一参与交易。这种观点得到了一些建设性反馈，但显然，沿此思路立即深入下去为时尚早。国际会计准则委员会的课题组认为应当关注“记账单位”的确定，而美国财务会计准则委员会似乎也倾向于这种观点，这在他们2004年6月发布的征求意见稿中有所体现。该观点进一步指出，在对任何资产估值前，应先确定资产计量的界限，明确被估资产在何种程度上与其他资产聚合或分离。
争论仍在继续，英国皇家特许测量师协会以及其他国家的评估师组织积极寻求与国际会计准则委员会、美国财务会计准则委员会进行合作。他们表示能够理解由于会计准则中对有关概念的含糊表述而造成了一些实际操作困难，但也强调存在评估理论和实务这样一项现成的重要资源，利用它会找到可行的解决办法，从而还会计准则应有的一致性和明确性。
Fair Value and Measurement
Chris Thorne
Although in 1 IAS16 there is clearly a similarity between the fair value of its asset and the Market Value of an asset, this is not always the case. Fair value is a concept that is used throughout the Accounting Standards. Although both are superficially similar, as they refer to the price obtainable in an exchange, Market Value is a specific application of this concept to fixed assets. The relatively brief definition of Market Value is supported by a detailed conceptual framework and its application in specific circumstance is codified in established professional valuation standards such as 2 IVS, 3 USPAP and the 4 Red Book. Fair value is a generic term that lacks a similar guidance framework for its application.
5IASB acknowledges that fair value is not applied consistently throughout its own standards and could mean different things in different contexts. It announced a project in 2003 to look at the whole principle of measurement in accounts, which is being led by the Accounting Standards Board of Canada.
Concurrently, the Unite States standards setter, 6 FASB, is also looking closely at greater use of fair value measurement in accounts and has its own “Fair Value Project”. One of the early FASB papers recognized that the fair value of an asset could differ depending upon whether one adopted a going concern or “in use”valuation premise or an “in exchange”valuation premise.
In order to try and move this debate forward, 7 IVSC published its own position paper early this year that suggested that the way forward would be to look at the concept of “continuing use value” a specific adaptation of Market Value on the consumption that the asset was exchanged as part of a sale of the enterprise of which it formed part as a going concern. Although some constructive responses were received, it was clear that it was premature to go down this route. The IASB project team has suggested that the way forward is to perhaps focus on the “unit of account” Indeed, this also seems to be a concept also being followed by FASB in its latest draft issued in June 2004. This recognizes that before assessing the value of any asset, there is a need to define the boundary of what is being measured and the degree to which it is to be aggregated or disaggregated from other assets.
The debate is continuing and RICS and other valuation bodies around the world are actively engaging with IASB and FASB to try and ensure that not only do they appreciate some of the practical difficulties created by the current uncertainty in the standards, but also that there is a significant resource of valuation expertise that can assist in finding workable solutions that can then be delivered with a consistency and certainty that may be missing at present.
作者简介：
克雷思·斯隆先生是欧洲最大评估公司ATIS评估公司英国部总裁，也是英国皇家特许测量师协会评估事务专家,长期担任国际评估准则委员会委员。
1. International Accounting Standards：国际会计准则
2 .International Valuation Standards：国际评估准则
3. Uniform Standards of Professional Appraisal Practice：专业评估执业统一准则
4. Red Book：英国评估师手册，因其封面呈红色，简称红皮书
5. International Accounting Standards Board：国际会计准则委员会
6. Financial Accounting Standards Board：美国财务会计准则委员会
7. International Valuation Standards Committee：国际评估准则委员会
对于这一点，国际会计准则委员会自己也承认，准则中对公允价值概念的使用并不完全一致。也就是说，在不同情形下相同的表述可能产生不同的含义。该委员会已在2003年宣布，要对所有会计账户的计量原则进行研究，目前这项课题由加拿大会计准则委员会牵头负责。
与此同时，美国会计准则制定机构——美国财务会计准则委员会也在密切关注这个被越来越多地用于会计计量的概念——公允价值。他们已专设“公允价值课题组”展开研究。美国财务会计准则委员会在早先发布的有关文章中也谈到，某项资产的公允价值可能因为使用了不同的评估假设而有所不同，即，是采用了持续经营或“正在使用”的假设，还是以“作为交易物”为假设。
为使争论向前推进，国际评估准则委员会率先在2004年初发表文章，阐明了自己的立场。他们认为解决问题的出路在于使用“持续使用价值”。这个概念是市场价值在资产消耗方面的一个具体应用，其中的资产是企业持续经营的组成部分，并且在企业整体出卖时的作为组成部分之一参与交易。这种观点得到了一些建设性反馈，但显然，沿此思路立即深入下去为时尚早。国际会计准则委员会的课题组认为应当关注“记账单位”的确定，而美国财务会计准则委员会似乎也倾向于这种观点，这在他们2004年6月发布的征求意见稿中有所体现。该观点进一步指出，在对任何资产估值前，应先确定资产计量的界限，明确被估资产在何种程度上与其他资产聚合或分离。
争论仍在继续，英国皇家特许测量师协会以及其他国家的评估师组织积极寻求与国际会计准则委员会、美国财务会计准则委员会进行合作。他们表示能够理解由于会计准则中对有关概念的含糊表述而造成了一些实际操作困难，但也强调存在评估理论和实务这样一项现成的重要资源，利用它会找到可行的解决办法，从而还会计准则应有的一致性和明确性。
Fair Value and Measurement
Chris Thorne
Although in 1 IAS16 there is clearly a similarity between the fair value of its asset and the Market Value of an asset, this is not always the case. Fair value is a concept that is used throughout the Accounting Standards. Although both are superficially similar, as they refer to the price obtainable in an exchange, Market Value is a specific application of this concept to fixed assets. The relatively brief definition of Market Value is supported by a detailed conceptual framework and its application in specific circumstance is codified in established professional valuation standards such as 2 IVS, 3 USPAP and the 4 Red Book. Fair value is a generic term that lacks a similar guidance framework for its application.
5IASB acknowledges that fair value is not applied consistently throughout its own standards and could mean different things in different contexts. It announced a project in 2003 to look at the whole principle of measurement in accounts, which is being led by the Accounting Standards Board of Canada.
Concurrently, the Unite States standards setter, 6 FASB, is also looking closely at greater use of fair value measurement in accounts and has its own “Fair Value Project”. One of the early FASB papers recognized that the fair value of an asset could differ depending upon whether one adopted a going concern or “in use”valuation premise or an “in exchange”valuation premise.
In order to try and move this debate forward, 7 IVSC published its own position paper early this year that suggested that the way forward would be to look at the concept of “continuing use value” a specific adaptation of Market Value on the consumption that the asset was exchanged as part of a sale of the enterprise of which it formed part as a going concern. Although some constructive responses were received, it was clear that it was premature to go down this route. The IASB project team has suggested that the way forward is to perhaps focus on the “unit of account” Indeed, this also seems to be a concept also being followed by FASB in its latest draft issued in June 2004. This recognizes that before assessing the value of any asset, there is a need to define the boundary of what is being measured and the degree to which it is to be aggregated or disaggregated from other assets.
The debate is continuing and RICS and other valuation bodies around the world are actively engaging with IASB and FASB to try and ensure that not only do they appreciate some of the practical difficulties created by the current uncertainty in the standards, but also that there is a significant resource of valuation expertise that can assist in finding workable solutions that can then be delivered with a consistency and certainty that may be missing at present.
作者简介：
克雷思·斯隆先生是欧洲最大评估公司ATIS评估公司英国部总裁，也是英国皇家特许测量师协会评估事务专家,长期担任国际评估准则委员会委员。
1. International Accounting Standards：国际会计准则
2 .International Valuation Standards：国际评估准则
3. Uniform Standards of Professional Appraisal Practice：专业评估执业统一准则
4. Red Book：英国评估师手册，因其封面呈红色，简称红皮书
5. International Accounting Standards Board：国际会计准则委员会
6. Financial Accounting Standards Board：美国财务会计准则委员会
7. International Valuation Standards Committee：国际评估准则委员会