价值会计模式与资产双值计量——从事项会计模式到价值会计模式

摘要

The application of fair value is the mainly representation of Accounting Reform in recent years. The essence of fair value is the most likely trading price of assets to be traded in current market conditions, it is an income not yet achieved. Fair value embodies the conversion of accounting income measurement. The base of fair value is value accounting model. Value-added table with Cash Flow Statement and income Statement are manifestations of the conversion of accounting income measurement%公允价值计量属性的广泛应用是近几年会计变革的主要表现。公允价值的本质不在于交易双方对交易活动是否熟悉、交易活动是否自愿性以及交易是否公平性，因为我们无法否认历史成本也具有这些特征。公允价值的实质是“待交易资产在当前市场条件下最可能的交易价格，是尚未实现的收入”，它体现着会计收益计量由“已实现”到“可实现”的转变。公允价值的理论基础是价值会计模式。价值增值表应当与现金流量表、利润表鼎足而立，成为会计收益计量由过去完成时到现在进行时、由现在进行时到将来完成时扩展的表现形式。