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美国CPA考前复习:公允价值计量

普通 来源:正保会计网校 2014-08-25

  为了帮助广大学员备战2014年美国cpa考试,网校论坛学员精心为大家分享美国cpa考试科目里的重要知识点,希望能够提升您的备考效果,祝您学习愉快

  Fair Value Measurement

  Fair value is the price that would be received to sell an asset OR paid to transfer a liability in an orderly transaction between market participants in the principal (or most advantageous) market at the measurement date under current market conditions.

  In GAAP,FV is exit price.In IFRS,FV is entry or exit price.

  The principal market is the market with the greatest volume or level of activity for the asset or liability.

  If the principal market do not exist,then use the most advantageous market.

  The most advantageous market is the market with the best price for the asset or liability,after considering transaction costs.

  Both FV of principal market and most advantageous market,do NOT deduct transaction cost.(F10-4 Illustration)

  公允价值退出值,从来不扣中介费。

  多个市场选主场,若无主场选至优。

  优选标准净到手,必须扣除中介费。

  一旦确定主优场,中介费用不再扣。

  FV valuation techniques

  Market Approach uses prices and other relevant information from market transactions involving identical or comparable assets or liabilities to measure fair value.

  FV valuation techniques

  Income approach use the present value of future cash flows.

  Cost approach uses current replacement cost to measure the fair value of assets.

  Criteria for choosing valuation techniques are maximize the use of observable inputs and minimize the use of unobservable inputs.

  A change in valuation technique is a change in accounting estimation,which is accounted for prospective adjustment.

  Hierarchy of inputs

  From Level 1 to 3,from observable to unobservable,from favorable to unfavorable.

  Level 1 inputs are quoted prices in active markets for identical assets or liabilities that the reporting entity has access to on the measurement date.

  Level 2 inputs are inputs other than quoted market price(level 1)that are directly or indirectly observable for the asset or liability. E.g. Quoted price for similar assets in active market.Or Quoted prices for identical or similar assets in non-active market.

  Level 3 inputs are unobservable inputs for the asset or liability. It reflect management‘s assumptions.

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  注:本文为正保会计网校原创,版权属正保会计网校所有,未经授权,不得转载。

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