中文摘要：会计稳健性是会计信息质量的特征之一,被界定为“应当保持应有的谨慎,不应高估资产或者收益、低估负债或者费用”,长期以来被广泛采用,随着经济发展与金融衍生工具的出现,稳健性原则由于自身的局限性,已不能完全满足决策有用的会计目标的需要,公允价值被越来越多的国家的会计准则采用,公允价值会计能够及时揭示由于市场风险变化产生的收益或损失,真正体现了资产、负债作为“未来经济利益的获得或者牺牲”的本质属性.本文具体阐述了公允价值计量与会计稳健性的含义,特征,关系,并提出公允价值计量与会计稳健性相结合使用的建议.
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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