中文摘要：會計穩(wěn)健性是會計信息質(zhì)量的特征之一,被界定為“應(yīng)當(dāng)保持應(yīng)有的謹(jǐn)慎,不應(yīng)高估資產(chǎn)或者收益、低估負(fù)債或者費用”,長期以來被廣泛采用,隨著經(jīng)濟發(fā)展與金融衍生工具的出現(xiàn),穩(wěn)健性原則由于自身的局限性,已不能完全滿足決策有用的會計目標(biāo)的需要,公允價值被越來越多的國家的會計準(zhǔn)則采用,公允價值會計能夠及時揭示由于市場風(fēng)險變化產(chǎn)生的收益或損失,真正體現(xiàn)了資產(chǎn)、負(fù)債作為“未來經(jīng)濟利益的獲得或者犧牲”的本質(zhì)屬性.本文具體闡述了公允價值計量與會計穩(wěn)健性的含義,特征,關(guān)系,并提出公允價值計量與會計穩(wěn)健性相結(jié)合使用的建議.
Chinese Abstract:Accounting Conservatism is one of the characteristics of accounting information quality,is defined as "due care should be maintained,should not be overvalued assets or income,debt,or underestimating the cost," has long been widely used,with the economic development and financial derivative instruments,the principle of stability because of their own limitations,can not fully meet the decision-useful accounting objectives of the fair value has been more and more countries adopt the accounting standards,fair value accounting in time to reveal the market changes in risk resulting gain or loss,truly reflects the assets,liabilities as a "future economic benefits obtained or sacrifice," the nature of property.This paper provides details on the fair value measurement and accounting of the robustness of the meaning,characteristics,relationships,and propose fair value accounting conservatism combines with recommendations for the use.
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