关键词: 公允价值, 会计计量, 会计信息

Abstract:

Measurement attribute is the core of accounting measurement. The development of measurement attribute has direct
impact on the development of the whole theories of accounting measurement. Fair value has been developed with the development of the economy and the society，especially the derivative instruments.As a later applied measurement attribute compared with the other ones，the development of fair value would directly affect the traditional theories of accounting measurement. Through reviewing and summarizing the emerging background of fair value，the paper addresses the definition of fair value. Then，it introduces the impact of fair value on the theories of accounting measurement from aspects of advantage and disadvantage. The aim was to discuss the extent of influence of fair value on accounting measurement theories and the developmental trends and application of fair value.

Key words: fair value, accounting measurement, accounting information