会计选择问题探讨——面向公允价值的计量选择

CORC > 厦门大学 > 2009年第2卷

	会计选择问题探讨——面向公允价值的计量选择; Research on Accounting Choices:Choice of Fair Value Measurement Focus
	葛家澎
刊名	http://210.34.5.19/newcar/car_show.asp?ID=42
	2013-11-15
关键词	会计选择公允价值计量披露确认 accounting choice fair value measurement disclosure recognition
英文摘要	在财务会计中,会计选择无所不在。例如,必须选择资产和其他要素的计量属性。本文面向公允价值计量选择的讨论。文章讨论两方面的会计选择。首先,假定某一项目的计量,选定了公允价值,这一属性必须依赖活跃的市场,最好的作为公允价值估计的价格应产生于活跃市场。其次,关于公允价值信息,我们必须注意它的特殊性质和质量特征。公允价值计量不仅在初始确认时需要,而且以后时期要进行重计量。在两次计量之间差异形成未实现的利得和损失。因此,必须作出的更为重要的选择是:列报上列信息(公允价值变动)最好是在表外披露,而不是在表内确认。; In Financial Accounting, accounting choices arise at every turn，such as the choice must be made of the measurement attributes of assets and other elements. This paper discusses a choice for fair value measurement focus. The paper discusses two accounting choices. First, if measurement of items were decided to choose fair value, this attribute must depend on an active market. The best price for fair value estimating must be arisen in the active market. Second, with respect to fair value information, we must pay attention on its special nature and qualitative characteristics. Fair value measurement not only made at initial recognition, but also made re-measurements in subsequent periods. The difference between the two measurements arise unrealized gains or losses. Hence, the more important choice must be made. That is a choice as following: A best representations of above information (fair value changes) would be disclosed at financial statement-off rather than recognized in financial statements.; 作者单位：厦门大学管理学院会计系厦门大学会计发展研究中心
语种	中文
出版者	厦门大学《当代会计评论》编辑部
内容类型	期刊论文
源URL	[http://dspace.xmu.edu.cn/handle/2288/57050]
专题	2009年第2卷
推荐引用方式 GB/T 7714	葛家澎. 会计选择问题探讨——面向公允价值的计量选择, Research on Accounting Choices:Choice of Fair Value Measurement Focus[J]. http://210.34.5.19/newcar/car_show.asp?ID=42,2013.
APA	葛家澎.(2013).会计选择问题探讨——面向公允价值的计量选择.http://210.34.5.19/newcar/car_show.asp?ID=42.
MLA	葛家澎."会计选择问题探讨——面向公允价值的计量选择".http://210.34.5.19/newcar/car_show.asp?ID=42 (2013).