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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 are ubiquitous. For example, you must select the metrology properties for assets and other elements. This article addresses the discussion of fair value measurement options. The article discusses two aspects of accounting choices. First, assuming that a project is measured at a fair value, the property must rely on an active market. The best price to be estimated as fair value should be generated in an active market. Second, we must pay attention to the special nature and quality characteristics of the fair value information. Fair value measurement is not only needed at initial recognition, but also remeasured later. Differences between the two measures result in unrealized gains and losses. Therefore, the more important choice that must be made is that the presentation of the above information (changes in fair value) is best disclosed off-balance sheet rather than on the table.