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公允价值会计（Ｆａｉｒｖａｌｕｅａｃｃｏｕｎｔｉｎｇ）是指以市场价值或未来现金流量的现值作为资产和负债的主要计量属性的会计模式。国际会计准则委员会（ＩＡＳＣ）在国际会计准则第３２号（ＩＡＳ３２）中将公允价值定义为：在一项公平交易中，熟悉情况、自愿的双方交
Fair value accounting refers to the accounting mode that takes the present value of market value or future cash flows as the primary measurement of assets and liabilities. The International Accounting Standards Board (IASC) defines the fair value in IAS 32 as follows: In a fair deal, a person who is familiar with the situation and voluntarily hands over