【摘要】 公允价值是国际上运用越来越广泛的会计计量属性。但迄今为止,人们对负债的公允价值的涵义、负债的公允价值与偿债个体的资信状况的关系问题尚有不少争议。本文综述了国际学术界对上述两大问题的各种观点和精辟论述。本文认为,我国应根据国际趋势和国内形势,适时在负债的公允价值计量中反映偿债个体的资信状况。更多还原

【Abstract】 Fair value is an accounting measurement attribute that is more and more widely used in the world. But till now, among people, there have been many arguments of the meaning of the fair value of a liability and the relationship between the fair value of a liability and the credit standing of entity obligated to pay. This article summarizes various viewpoints and brilliant expositions of the above two problems in international academic circles. This article, holds that China should, according to international practice and domestic situations, reflect the credit standing of the entity obligated to pay in the measurement of fair value of a liability in proper time.更多还原