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金融工具的现行计量模式最主要的缺点是财务信息相关性较低,为此,JWC提出用公允价值计量所有金融工具,并且提供了确定金融工具公允价值的具体方法。根据外部经济环境是否能提供可观测的价格信息分为两种情况:“1.有可观测的相同或相似金融工具的价格信息;2.没有可观测的相同或相似金融工具的价格信息。”如果在市场上能够得到可观测的相同或相似金融工具的市场价格,则利用这些价格信息来估计金融工具的公允价值;如果在市场上不能得到可观测的相同或相似金融工具的市场价格,则采用估计金融工具公允价值的计价技术。比较成熟的计价技术有折现现金流量分析法和期权定价技术。
The main disadvantage of the current measurement model of financial instruments is the low correlation of financial information. For this purpose, JWC proposes to measure all financial instruments with fair value and provide specific methods for determining the fair value of financial instruments. There are two scenarios based on whether the external economic environment can provide observable price information: “1. There is observable price information for the same or similar financial instruments; 2 There is no observable price information for the same or similar financial instruments. ”If the market price of the same or similar observable financial instrument can be obtained, then the fair value of the financial instrument will be used to estimate the fair value of the financial instrument. If the market price of the same or similar observable financial instrument can not be obtained in the market, , The valuation techniques that estimate the fair value of financial instruments are used. More mature valuation techniques include discounted cash flow analysis and option pricing techniques.