Question

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The Chartered Institute of Financial Analysts (CFA) of USA, which represents financial analysts worldwide, published 'The Comprehensive Reporting Model' in 2007. According to the model, ‘fair value information is the most relevant information for financial decision making’. It argues that fair value measures reflect the most current and complete estimations of the value of the asset or obligation, including the amounts, timing, and riskiness of the future cash flows attributable to the asset or obligation. Such expectations lie at the heart of all asset exchanges.
Therefore, every financial analyst wants to know the fair value of individual assets and liabilities. CFA institute observes: ‘Opponents of fair value reporting argue that measuring and recognizing assets and liabilities at fair value in the financial statements introduces volatility into the financial statements. We argue to the contrary: If fair value measurement results in greater volatility, then the measurement has merely unmasked the true economic reality that was already there’.
It is difficult to argue in favour of historical cost measurement in situations where IFRS mandates fair value measurement. In the previous article we discussed some situations where IFRS mandates or provides a choice for fair value measurement of assets and liabilities. The following are some more examples where IFRS uses fair value measurement.
PPE and intangible assets Property, plant and equipment (PPE) and intangible assets acquired in a business combination or as government grant or in an exchange transaction are initially measured at fair value. Those assets acquired otherwise are initially measured at the acquisition cost. They are carried at fair value only if the entity chooses to use the revaluation model. Under the revaluation model the change in fair value is not recognised in profit or loss for the period. It is recognised in other comprehensive income. The accumulated balance of revaluation gain or loss is presented as a separated component of equity in the balance sheet as ‘revaluation reserve’. Even when an entity uses the cost model to measure items of PPE, it is required to use fair value in estimating the residual value.
Residual value is the amount that the entity would receive currently (that is, at the balance sheet date) for the asset if the asset were already of the age and in the condition expected at the end of its useful life. If the residual value is not material, it is preferable to estimate it at zero to avoid unnecessary cost of determining fair value at each balance sheet date. Thus, IFRS necessarily requires estimation of fair value of PPE and intangible assets acquired in a business combination for initially recording those assets in the books of the acquirer. There is no mandatory requirement in IFRS to carry items of PPE and intangible assets at fair value.
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Answer 1

金融分析师（CFA）的美国，占全球的金融分析师，出版'学会综合报告模式'在2007年。根据该模型，'公允价值信息，是财务决策最相关的信息'。它认为，公允价值的措施反映了该资产或义务，包括金额，时间价值最新，最完整的估计，和对未来现金流量的风险程度归因于资产或义务。这种期望在于在所有的资产换心。
因此，每一个财务分析师想知道个别的资产和负债的公允价值。 CFA协会指出：'公平价值报告的反对者认为，衡量和确认资产和财务报表中负债的公允价值引入了财务报表的波动。与此相反，我们认为：如果公允价值更大的波动性测量结果，然后测量只是揭露了真正的经济现实已经摆在那里'。
这是难以在历史成本计量的情况下有利于在国际财务报告准则的任务争辩公平价值计量。在前面的文章中，我们讨论了一些国际财务报告准则的情况下的任务或提供资产和负债的公允价值计量选择。以下是一些例子在国际财务报告准则使用公允价值计量。
PPE和无形资产物业，厂房及设备（PPE）和企业合并中取得的无形资产，或政府批地或在交易所交易初步按培碰公平值计量。这些资产收购，否则，最初在收购成本衡量。他们是按公平价值只有在实体选用重估模型。根据该模型的重估公允价值变动损益不确认为当期损益。人们认识到在其他综合收入。重估收益或亏损累计余额是作为一个公平的资产负债表中分离组件为'重估储备'。即使一个实体使用成本模式来衡量个人防护装备的项目，需要使用估计残值的公允价值。
剩余价值是多少，该实体将收到目前（即在掘磨资产负债表日期的资产）的资产，如果已经是在年龄和在其使用判中斗寿命结束时的预期状态。如果剩余价值并不大，最好是估计在零，以避免在每个资产负债表日的公允价值确定不必要的成本。因此，国际财务报告准则的个人防护装备的必然要求和在企业合并中收购了最初记录在收购资产的账面无形资产的公允价值估计。有没有强制性规定，国际财务报告准则按公允价值进行个人防护装备和无形资产项目。