在新会计准则中引入了公允价值的概念,会计数据以公允价值作为计量的基础,这不仅能够为潜在投资者提供决策所需信息,而且能够改变投资者的预期。公允价值的应用,也在一定程度上提升了会计信息的有用性,同时也对会计报表带来了一定的影响。文中从公允价值概述入手,进一步对公允价值计量对会计报表的影响进行了具体的阐述。 The concept of fair value has been introduced in the new accounting standards. The accounting data is based on fair value measurement. This not only provides potential investors with the information needed for decision-making, but also changes investors’ expectations. The application of fair value also enhances the usefulness of accounting information to a certain extent, and at the same time, it brings certain impact on accounting statements. The paper begins with an overview of fair value, and further elaborates on the impact of fair value measurement on accounting statements.