论公允价值对会计计量理论的影响

计量属性是会计计量的核心组成部分,其发展直接影响着整个会计计量理论的发展。公允价值计量属性,是伴随着经济社会的发展尤其是衍生金融工具的发展逐渐发展起来的,作为一个与其他计量属性相比应用较晚的计量属性,公允价值的发展对传统会计计量理论各方面都有直接影响。通过回顾和总结公允价值产生的背景,阐述公允价值的概念,从公允价值的优势和缺陷两个方面分析公允价值对会计计量理论的影响。目的在于探究公允价值对会计计量理论的影响程度和它的未来发展趋势,以便更好地理解和运用公允价值。

The Impact of Fair Value on Accounting Measurement Theory

Measurement attribute is the core of accounting measurement. The development of measurement attribute has direct impact on the development of the whole theories of accounting measurement. Fair value has been developed with the development of the economy and the society,especially the derivative instruments.As a later applied measurement attribute compared with the other ones,the development of fair value would directly affect the traditional theories of accounting measurement. Through reviewing and summarizing the emerging background of fair value,the paper addresses the definition of fair value. Then,it introduces the impact of fair value on the theories of accounting measurement from aspects of advantage and disadvantage. The aim was to discuss the extent of influence of fair value on accounting measurement theories and the developmental trends and application of fair value.