财务会计概念框架(ppt 72页).pptVIP

现值和公允价值（SFAC No 7） Most accounting measurements use an observable marketplace-determined amount, however, accountants quite often must use estimated future cash flows as a basis for measuring an asset or a liability. SFAC No 7 provides a framework for using future cash flows as the basis for accounting measurements. In recent years, the Board has identified fair value as the objective for most measurements at initial recognition and fresh-start measurements in subsequent periods. Concepts Statement 5 does not use the term fair value. However, some of the measurement attributes described in Con