关键词: 公允价值计量准则,会计监管,估值技术

Abstract: “Fair Value Measurement of Accounting Standards for Business Enterprises No. 39” has coordinated the applications scattered among various specific standards and improved the fair value measurement framework, which can not only reflect the convergence with international accounting standards, but also bring about new issues concerning fair value measurement and accounting supervision. The definition of fair value concept in the newly issued Standards No. 39 is not consistent with that in the earlier basic standards, which may get the related personnel and regulators confused. In addition, the specialty, timeliness and risks of fair value measurement require strong data support. Therefore, it is necessary to modify the basic standards to be consistent with the No. 39 Standards, to strengthen the cooperation with the third-party evaluation institutions to enhance the supervision of fair value measurement, and to build cloud data sharing system with IT technology to improve the regulatory level of fair value measurement.

Key words: fair value measurement standards; accounting supervision; valuation techniques