逐渐远去金融危机给全球经济带来了广泛而深远的影响,随着金融危机的发生、发展,被很多人指责为“罪魁祸首”的公允价值会计曾一度被推上风口浪尖而面临废止的危险,但是最终却保留了下来,并仍将作为会计计量属性的发展方向。如今,金融危机虽然渐渐远去,公允价值计量却值得我们好好地反思与总结。 Gradually going away The financial crisis has brought a wide-ranging and far-reaching impact on the global economy. With the occurrence of the financial crisis and development, the fair value accounting accused by many people as “culprit ” was once pushed to the cusp of facing the abolition But ultimately it has been preserved and will still be the direction of the development of accounting measurement. Today, although the financial crisis is fading away, fair value measurement deserves our careful reflection and conclusion.