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文章对公允价从定义及其层次进行了阐述,认为公允价值就是一种以市场输出变量为参照基础的估计价格;会计稳健性,作为会计理论和实践的一项基本原则,从稳健性动因和来源对稳健性的重要性进行了全面的解释;而会计信息质量特征,作为公允价值与会计稳健性的耦合点,结合美国次贷危机的实例对它们进行了分析。因此,在会计实务中,将公允价值计量和会计稳健性适当的结合,对于保证会计信息的质量将具有非常重要的作用。
The article elaborates the definition of fair value and its hierarchy, and considers fair value as an estimated price based on market output variables. Accounting conservatism, as a basic principle of accounting theory and practice, The source explains the importance of conservatism in a comprehensive way. The quality of accounting information, as a coupling point of fair value and accounting conservatism, analyzes the examples of the subprime mortgage crisis in the United States. Therefore, in the accounting practice, the proper combination of fair value measurement and accounting conservatism will play a very important role in ensuring the quality of accounting information.