目前对 IASB有关公允价值会计的准则还是受到 广泛的质疑，主要为：第

Currently on the guidelines for fair value accounting IASB still being widely questioned, mainly: First, it makes accounting standards becomes more complex, the cost of production and use of accounting information on the rise. Second, to develop guidelines for the hasty introduction under various pressures to meet their urgent needs, which give more consideration to the special nature of financial instruments, but check with ordinary assets and liabilities elements, there are some significant differences in the measurement principle, by the this theoretical basis for a challenge to the consistency of accounting standards. Third, guidelines to strengthen the accounting requirements to meet the information needs of the user decisions, blurring the line production and use of accounting information, accounting functions should first be based on existing and already reflect the true objective facts, rather than the pursuit based on the "Future "the so-called decision value

The IASB's criteria for fair value accounting are still widely questioned, mainly as follows: First, it makes accounting standards increasingly complex, the production and use of accounting information costs continue to rise. Second, the formulation of the relevant standards is hastened under various pressureto severance, it takes into account more of the particularity of financial instruments, but with ordinary assets and negative debt elements of the recognition, measurement principles there are some obvious differences, thus forming a challenge to the consistency of the theoretical basis of accounting standards. Third, the relevant standards strengthen the accounting to meet the requirements of information users decision-making requirements, confuse the boundaries of the production and use of information, accounting functions should first be based on the true reflection of existing and existing objective facts, rather than the pursuit of the so-called decision-making value based on the "future"

At present, the IASB's fair value accounting standards are widely questioned, mainly as follows: first, it makes the accounting standards more and more complex, and the cost of production and use of accounting information is rising. Second, the formulation of the relevant standards is rushed to solve the urgent problem under various pressures. It takes more account of the particularity of financial instruments, but there are some obvious differences with the recognition and measurement principles of common assets and liabilities, which forms a challenge to the consistency of the theoretical basis of accounting standards. Third, the relevant standards strengthen the requirements of accounting to meet the decision-making needs of information users and confuse the boundaries between the production and use of accounting information. The function of accounting should first be based on truthfully reflecting the existing and existing objective facts, rather than pursuing the so-called decision value based on the "future"<br>