一.公允价值与会计信息质量的概念(一)公允价值1.公允价值概念公允价值一词的提出最早可追溯到1898年史密斯与阿迈斯一案的高等法院判例,主要强调公用资产价值估计结果的“公平性和正确性”。2.如何理解公允价值(1)性质上是市场对资产和负债价值的一种体现和度量,是基于市价、未来现金流量的折现值、某些情况下通过某些数学模型所计量的资产或负债价值的概括表达。 I. Fair Value and Concept of Accounting Information Quality (I) Fair Value 1. Concept of Fair Value The term “fair value” was first put forward to the case of the High Court in Smith and Ames in 1898, with emphasis on the valuation of public assets The “fairness and correctness” of the result. 2. How to Understand Fair Value (1) In essence, the market reflects and measures the value of assets and liabilities based on the market price, the discounted value of future cash flows and, in some cases, the assets measured through certain mathematical models Or the general expression of the value of the liability.