【摘要】 公允价值替代历史成本作为主要的会计计量方式,一直是国际会计界努力的方向,然而关于公允价值较完善的理论框架却尚未构建,其中一些基本的问题也成为会计研究重点。本文从公允价值的历史沿革、公允价值的概念、公允价值的计量属性及公允价值的实证研究等方面,对其相关文献进行了综述,旨在为更深入的研究提供一些思路。更多还原

【Abstract】 It has been trend that fair value substitutes historical cost as the main accounting measurement in the arena of accounting.However complete theoretical framework on fair value hasn’t been built up and some fundamental problems have become researching objects for accounting researchers.This article tries to collect bibliography on fair value from the angel of its history、 conception、measurement attribute and empirical experience and then makes some remarks on them in expectation of providing some thinking ways to further research.更多还原