摘 要
21世紀(jì)后，國(guó)際貿(mào)易、國(guó)際投資以及跨國(guó)公司快速發(fā)展，國(guó)家間會(huì)計(jì)準(zhǔn)則的趨同發(fā)展也非常之快。國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)IASB自1972年成立以來(lái)，在證券委員會(huì)國(guó)際組織的IOSCO的支持下，制定了40項(xiàng)核心準(zhǔn)則。2002年，美國(guó)會(huì)計(jì)準(zhǔn)則制定者FASB與IASB正式簽訂了一份諒解備忘錄雙方承諾，將以最大努力盡可能使現(xiàn)有財(cái)務(wù)報(bào)告準(zhǔn)則實(shí)現(xiàn)完全可比。從2005年1月1日起，7000多家歐盟區(qū)域內(nèi)的上市公司逐漸采用了國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則，替代了歐盟各地長(zhǎng)期獨(dú)立使用的25種會(huì)計(jì)標(biāo)準(zhǔn)。加拿大、澳大利亞、新西蘭、日本、新加坡、中國(guó)香港均采取了與國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則趨同的戰(zhàn)略，在2005年先后采用了IFRS或者與IFRS等同的準(zhǔn)則。
在各國(guó)會(huì)計(jì)準(zhǔn)則趨同的內(nèi)容下，計(jì)量模式的趨同是關(guān)鍵。國(guó)際會(huì)計(jì)界在會(huì)計(jì)計(jì)量模式的選擇上，總的發(fā)展趨勢(shì)是越來(lái)越多地使用公允價(jià)值。在我國(guó)會(huì)計(jì)準(zhǔn)則國(guó)際化的進(jìn)程中，對(duì)公允價(jià)值的運(yùn)用曾出現(xiàn)較大反復(fù)，形成了我國(guó)會(huì)計(jì)準(zhǔn)則與國(guó)際準(zhǔn)則的主要差異之一。2009年財(cái)政部發(fā)布了中國(guó)企業(yè)會(huì)計(jì)準(zhǔn)則與國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則持續(xù)全面趨同路線圖（征求意見(jiàn)稿），其中規(guī)定我國(guó)要在2011年實(shí)現(xiàn)與國(guó)家財(cái)務(wù)報(bào)告準(zhǔn)則的持續(xù)全面趨同。因此，研究我國(guó)與國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則現(xiàn)存的公允價(jià)值運(yùn)用差異，分析現(xiàn)存差異形成的原因及對(duì)公司財(cái)務(wù)的影響，結(jié)合我國(guó)的實(shí)際，完善我國(guó)公允價(jià)值的運(yùn)用，對(duì)于持續(xù)全面趨同具有非常重要的意義。
本文在對(duì)公允價(jià)值國(guó)內(nèi)外研究回顧的基礎(chǔ)上，結(jié)合公允價(jià)值的基本理論分析，介紹了國(guó)內(nèi)外準(zhǔn)則制定機(jī)構(gòu)在其制定準(zhǔn)則的過(guò)程中對(duì)于公允價(jià)值的運(yùn)用歷程，提出了公允價(jià)值國(guó)際比較的問(wèn)題基礎(chǔ)。其后對(duì)我國(guó)與國(guó)際會(huì)計(jì)準(zhǔn)則中涉及到公允價(jià)值的項(xiàng)目進(jìn)行逐項(xiàng)比較，對(duì)造成這種差異的原因進(jìn)行分析，并提出了如何改進(jìn)我國(guó)的公允價(jià)值運(yùn)用與國(guó)際趨同的建議。最后對(duì)于我國(guó)與國(guó)際投資性房地產(chǎn)準(zhǔn)則公允價(jià)值應(yīng)用差異進(jìn)行了一個(gè)案例研究，以此來(lái)解釋國(guó)內(nèi)外公允價(jià)值在相同項(xiàng)目運(yùn)用范圍不同所造成的影響，并認(rèn)為公允價(jià)值可以提供更為相關(guān)的會(huì)計(jì)信息。主要是挑選我國(guó)上市公司中具有投資性房地產(chǎn)項(xiàng)目的A+H股企業(yè)，利用其在A股市場(chǎng)采用我國(guó)會(huì)計(jì)準(zhǔn)則成本模式、H股市場(chǎng)采用國(guó)際會(huì)計(jì)準(zhǔn)則公允價(jià)值模式計(jì)量投資性房地產(chǎn)的特點(diǎn)，對(duì)兩種計(jì)量模式下的影響進(jìn)行分析。

關(guān)鍵詞 公允價(jià)值；國(guó)際比較；投資性房地產(chǎn)

Abstract
After the 21st century with rapid international trade and investment the development of multinational companies grows faster. Since the inception of IASC in 1972 under the support of IOSCO, it develop the 40 core standards. In 2002, the U.S. accounting standard setters FASB signed a memorandum of understanding with IASB which are committed make the existing financial reporting standards as much as possible to achieve fully comparable. From 1 January 2005 onwards, more than 7,000 listed companies within the EU region gradually adopted the International Financial Reporting Standards, replacing 25 independent accounting standards. Canada, Australia, New Zealand, Japan, Singapore, Hong Kong, China have adopted international financial reporting standards with the strategic convergence in 2005 and has adopted IFRS or equivalent standards with IFRS.
The measurement model of convergence is the key. In International accounting community, the overall trend is the increasing use of fair value. the application of fair value in China has a larger repeated. Ministry of Finance issued a document named Chinese Accounting Standards and International Financial Reporting Standards convergence road map (draft), which provides in 2011 of the national financial reporting standards and the continued overall convergence. Therefore, the study with the International Financial Reporting Standards of the fair value, analysis of the existing differences and the reasons for the formation of the financial impact on the company, combined with China's reality, and improve the use of fair value, has a very important implication.
This paper first study domestic and international research review on fair value, then the basic theory. Subsequently focus on the use of fair value in every country, then anaylzed the reason and proposed how to improve the use of the fair value. Finally, try to use a case to study the differences in investment real estate standards. Listed companies in China are mainly in the selection of investment real estate projects with A + H share companies, using its A-share market in China's accounting standards with the cost model, H-share market adoption of international accounting standards measured at fair value model the characteristics of investment property the two kinds of measurement modes is analyzed.

Key words: fair value; international comparison; investment property

目 錄
摘 要 I
Abstract II
目 錄 III
Contents VI
第1章 緒論 1
1.1 研究背景和意義 1
1.1.1 研究背景 1
1.1.2 研究意義 2
1.2 國(guó)內(nèi)外研究現(xiàn)狀 3
1.2.1 國(guó)外研究現(xiàn)狀 3
1.2.2 國(guó)內(nèi)研究現(xiàn)狀 5
1.2.3 文獻(xiàn)評(píng)述 7
1.3 研究思路和章節(jié)結(jié)構(gòu) 8
1.3.1 研究思路 8
1.3.2 章節(jié)結(jié)構(gòu) 9
1.4 創(chuàng)新點(diǎn) 10
1.5 本章小結(jié) 10
第2章 公允價(jià)值的基本理論 11
2.1 公允價(jià)值的定義 11
2.2 公允價(jià)值與其他計(jì)量屬性的關(guān)系 11
2.2.1 公允價(jià)值與歷史成本 12
2.2.2 公允價(jià)值與現(xiàn)行成本 13
2.2.3 公允價(jià)值與現(xiàn)行市價(jià) 13
2.2.4 公允價(jià)值與可變現(xiàn)凈值 13
2.2.5 公允價(jià)值與未來(lái)現(xiàn)金流量現(xiàn)值 14
2.3 公允價(jià)值的確定 14
2.3.1 市場(chǎng)法 14
2.3.2 收益法 15
2.3.3 成本法 16
2.4 本章小結(jié) 17
第3章..