摘要
公允价值会计是当前国际会计的热点问题。美国在公允价值会计的研究和应用领域30多年来一直引领世界。本文对美国公允价值会计理论的发展及其准则应用的拓展过程进行梳理,总结其发展历史,分析其应用现状,为我国会计准则中进一步推广公允价值会计提供参考和借鉴。
Fair value accounting has emerged as a hotspot in the international accounting area. In the past thirty years, America took the lead in the theories and applications of fair value accounting. This paper investigates the applications of fair value in the FASB accounting standards, deduces the general track of fair value application in America, and at the same time detects its tendency in the near future. To some extent, the paper provides references for the wider fair value accounting applications in our country.
