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USCPA知识点介绍：公允价值计量

来源：高顿网校 2015-11-23

　　公允价值计量是指资产和负债按照市场参与者在计量日发生的有序交易中，出售资产所能收到或者转移负债所需支付的价格计量。公允价值计量是市场经济条件下维护产权秩序的必要手段，也是提高会计信息质量的重要途径，它代表了会计计量体系变革的总体趋势。高顿网校USCPA小编为大家简单介绍一下公允价值计量的相关考点。

　　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）

　　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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