【正文】 在 IFRSs 各處測(cè) 量公允價(jià)值被驅(qū)散而且不總是一致。然而，計(jì)劃的目的將編成法典 , 澄清而且單一化存在 IFRSs 廣泛地被驅(qū)散的指導(dǎo)。舉例來(lái)說(shuō)，段落 IFRS 3 企業(yè)聯(lián)合的 B16 提供對(duì)公允價(jià)值測(cè)量目的感到不一致的指導(dǎo)，因?yàn)轫?xiàng)目在一個(gè)企業(yè)聯(lián)合，像是稅資產(chǎn)中獲得 ,為定義利益計(jì)劃征 負(fù)債稅而且用網(wǎng)捕雇員利益資產(chǎn)或負(fù)債。然而 , 指導(dǎo)將會(huì)是計(jì)劃的考慮過(guò)計(jì)劃。差額在 SFAS 157 的公允價(jià)值的定義之間和在 IFRSs 10 SFAS 157 的第 5 段定義公允價(jià)值當(dāng)做 39。.在 SFAS 157 的定義在三個(gè)重要的方法中 IFRSs 上不同于定義 : (a)在 SFAS 157 的定義明確地是出口 (賣盤 ) 價(jià)格。 (c)對(duì)于負(fù)債 ,責(zé)任被轉(zhuǎn)移的在概念上的 SFAS 157 決算期的公允價(jià)值的定義 (對(duì) counterparty 責(zé)任繼續(xù)；它不與 counterparty 一起付清 )。因此，公允價(jià)值測(cè)量的目的將決定會(huì)為財(cái)產(chǎn)被收到的價(jià)格或者支付也就是說(shuō)在測(cè)量日期轉(zhuǎn)移責(zé)任出口價(jià)格。 概念聲明 6 的第 35 段根據(jù)經(jīng)濟(jì)效益 (未來(lái)流出 ) 的將來(lái)犧牲定義負(fù)債。因此 , 他們建議用測(cè)量歸屬更描述的條件更換期‘公允價(jià)值 39。然而，一個(gè)個(gè)體可能在一個(gè)市場(chǎng)中購(gòu)買一個(gè)財(cái)產(chǎn)或者承擔(dān)一個(gè)責(zé)任而且銷售那個(gè)相同的財(cái)產(chǎn)或者在另外的一個(gè)市場(chǎng)中轉(zhuǎn)移那個(gè)相同的責(zé)任 (沒(méi)有修改的 ie 或再包裝 )。 17 在發(fā)展一個(gè)討論稿方面， IASB 可能提出一種公允價(jià)值的修正后定義。 問(wèn)題 2B：市場(chǎng)參加者視野 18 SFAS 157 強(qiáng)調(diào)一個(gè)公允價(jià)值測(cè)量是市場(chǎng)基礎(chǔ)測(cè)量而不是一個(gè)個(gè)體 特有的測(cè)量。 19 SFAS 157 的第 10 段為財(cái)產(chǎn)在主要的 (或者大部分有利的 ) 市場(chǎng)中定義市場(chǎng)參加者作為買主誰(shuí)是 : (a)不依賴報(bào)告?zhèn)€體； (b)聰明的 , 有關(guān)于財(cái)產(chǎn)的合理理解或責(zé)任和交易事項(xiàng)基于所有的可得數(shù)據(jù) , 包括可能被獲得過(guò)平常和習(xí)慣的適當(dāng)?shù)那趭^努力的數(shù)據(jù)。 20 在比較中，在 IFRSs 的公允價(jià)值的定義提到樂(lè)意的政黨在一個(gè)正常交易中。意謂樂(lè)意的買主和樂(lè)意的賣主是被適度告知的自然，而且投資特性，它的真實(shí)又潛在使用和市場(chǎng)的特性在結(jié)帳日為條件。 43 一個(gè)樂(lè)意的賣主是既非一在 之上熱心的也不一個(gè)被迫的賣主 ,準(zhǔn)備以任何的價(jià)格銷售 , 也不一準(zhǔn)備為不在現(xiàn)在的市場(chǎng)情況被視為合理的價(jià)格維持。交易事項(xiàng)在沒(méi)有一個(gè)特別的政黨或者特別的市場(chǎng)使價(jià)格交易事項(xiàng)不特性情況的關(guān)系之間是一。 Fair Value Measurements 1 In February 2021 the International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB) published a Memorandum of Understanding reaffirming their mitment to the convergence of US generally accepted accounting principles (GAAP) and International Financial Reporting Standards (IFRSs) and to their shared objective of developing high quality, mon accounting standards for use in the world’s capital markets. The convergence work programme set out in the Memorandum reflects the standardsetting context of the ‘roadmap’ developed by the US Securities and Exchange Commission in consultation with the IASB, FASB and European Commission for the removal of the reconciliation requirement for nonUS panies that use IFRSs and are registered in the US. The work programme includes a project on measuring fair value. 2 The FASB has recently issued Statement of Financial Accounting Standards No. 157 Fair Value Measurements (SFAS 157), on which work was well advanced before the Memorandum of Understanding was published. SFAS 157 establishes a single definition of fair value together with a framework for measuring fair value for US GAAP. The IASB recognised the need for guidance on measuring fair value in IFRSs and for increased convergence with US GAAP. Consequently, the IASB decided to use the FASB’s standard as the starting point for its deliberations. As the first stage of its project, the IASB is publishing in this discussion paper its preliminary views on the principal issues contained in SFAS 157. 3 The IASB plans to hold roundtable meetings on this discussion paper in conjunction with the development of an exposure draft. Please indicate in your response to this Invitation to Comment if you are interested in taking part in a roundtable meeting. Please note that, because of timing and space constraints, not all of those indicating an interest may be able to take part. 4 The IASB will consider responses to this Invitation to Comment and the related roundtable discussions in developing an exposure draft of an IFRS on fair value measurement. The exposure draft will be prepared specifically for application to IFRSs. Although provisions of SFAS 157 may be used in the preparation of an exposure draft, they may be reworded or altered to be consistent with other IFRSs and to reflect the decisions of the IASB. The IASB plans to publish an exposure draft by early 2021. 5 In November 2021 the IASB published for ment a discussion paper, Measurement Bases for Financial Accounting – Measurement on Initial Recognition, written by the staff of the Canadian Accounting Standards Board. Although that paper contained a discussion of fair value, its primary purpose was to discuss which measurement attributes were appropriate for initial recognition. That paper is part of the ongoing Conceptual Framework project that seeks to establish, among other things, a framework for measurement in financial reporting. Because of the different scope and intent of that paper, it is not discussed in this discussion paper. How