公允价值计量模式,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。在国际会计准则中,公允价值计量属性应用得比较广泛。我国新企业会计准则对会计计量属性做出了重大调整,按照现行国际惯例引入了“公允价值(fair value)”的概念,规定计量属性上 The fair value measurement mode refers to the accounting mode that takes the present value of market value or future cash flow as the main measurement property of assets and liabilities. In IAS, the fair value measurement attributes are applied more widely. China’s new accounting standards for business enterprises made a major adjustment of accounting measurement attributes, in accordance with the current international practice has introduced the concept of “fair value (fair value)”, the provisions of measurement attributes