公允价值层级及其输入值问题研究

发布时间：2018-04-04 22:31

本文选题：公允价值　切入点：公允价值层级　出处：《湖南大学》2013年硕士论文

【摘要】：公允价值层级及其输入值理论与方法作为公允价值计量理论与方法发展的一大进步，是“如何用好公允价值”的核心问题之一，具有重大的理论价值和实践意义。美国财务会计准则委员会（FASB）、国际会计准则理事会（IASB）和我国财政部都将公允价值层级及其输入值作为公允价值计量准则的重要组成部分，但是有关公允价值层级及其输入值的指南十分零散、粗略，有很多细节问题并未涉及，给公允价值计量准则的实际执行带来了重重困难。因此，，对公允价值层级及其输入值进行全面和深入的研究刻不容缓。本文分析了FASB《编纂专题820：公允价值计量》、IASB《国际财务报告准则第13号公允价值计量》和我国会计准则中的公允价值层级及其输入值规定的异同，在此基础上对公允价值层级及其输入值的逻辑脉络进行推演，认为公允价值层级及其输入值确定了以市场为基础的公允价值计量和披露的框架，是公允价值计量过程中的具体理论和方法。本文总结归纳了公允价值层级划分和判定的要点以及识别各层级输入值的方法和原则，探讨了各层级输入值运用的情形，从而对公允价值计量准则规定进行了补充和完善。本文还针对公允价值层级及其输入值在我国的应用进行了分析，认为目前我国更多地需要运用第二层级和第三层级输入值来估计公允价值，并针对应用中存在的难题提出了相应的建议。本文的创新点在于首次总结了公允价值层级及其输入值的五大理论基础；基于公允价值计量准则对公允价值层级及其输入值的逻辑脉络进行推演，论证了公允价值层级及其输入值的理论意义。本文对公允价值层级及其输入值问题的研究有助于完善我国公允价值会计准则，促进公允价值在我国的全面和恰当运用。
[Abstract]:As a great progress in the development of fair value measurement theory and method, the level of fair value and its input value theory and method is one of the core problems of "how to make good use of fair value", which has great theoretical value and practical significance.The Financial Accounting Standards Board of the United States (FASB), the International Accounting Standards Board (IASB) and the Ministry of Finance of China regard the fair value level and its input value as an important part of the fair value measurement standards.However, the guidelines on fair value levels and their input values are very scattered, rough, there are many details have not been addressed, the actual implementation of fair value measurement standards brought a lot of difficulties.Therefore, it is urgent to study the level of fair value and its input value comprehensively and deeply.This paper analyzes the similarities and differences between FASB "compilation topic 820: fair value Measurement" and "Fair value Measurement of International Financial reporting Standards No. 13" and the level of Fair value and its input value in Chinese Accounting Standards.On this basis, the logical context of fair value level and its input value is deduced, and the fair value level and its input value determine the framework of fair value measurement and disclosure based on market.It is the concrete theory and method in the process of fair value measurement.This paper summarizes the main points of the classification and determination of fair value levels and the methods and principles of identifying the input values of each level, and discusses the situation of the application of the input values at each level, thus complements and perfects the provisions of the fair value measurement criteria.This paper also analyzes the application of fair value level and its input value in our country, and thinks that the second and third level input value should be used to estimate fair value in our country.At the same time, some suggestions are put forward in view of the problems existing in the application.The innovation of this paper is to summarize the five theoretical bases of fair value level and its input value for the first time, and to deduce the logical context of fair value level and its input value based on fair value measurement criterion.The theoretical significance of fair value level and its input value is demonstrated.The research of fair value level and its input value in this paper is helpful to perfect our fair value accounting standards and promote the comprehensive and proper application of fair value in our country.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

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