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Fair value is coming! Fair value is coming!

机译：公允价值来了！公允价值来了！

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When the history of accounting in the U.S. is written, March 10, 2010, will go down as one of the key dates. While little noticed, a Financial Accounting Standards Board announcement portends perhaps the greatest change in GAAP since FASB itself was formed. The following quote from the FASB Web site hardly hinted at what was to come:rn"The FASB chairman announced [March 10,2010] that he added the following projects to the board's agenda:rn"1. Investment properties. The board will consider whether entities should be given the option (or be required) to measure an investment property at fair value through earnings. Existing International Financial Reporting Standard (IAS 40, Investment Properties) provides such an option. This project also will consider how an entity should consider a lease when measuring the fair value of a leased investment property."
机译：在撰写美国会计记录时，2010年3月10日将作为关键日期之一。尽管鲜为人知，但财务会计准则委员会的公告预示着自FASB成立以来GAAP的最大变化。 FASB网站上的以下引文几乎没有暗示将来会发生什么：“ FASB主席宣布[2010年3月10日]他将以下项目添加到董事会议程中：“ 1”。投资物业。董事会将考虑是否应授予企业选择权（或要求）以公允价值计量且其变动计入收益的投资物业。现有的国际财务报告准则（IAS 40，投资物业）提供了这样的选择。该项目还将考虑实体在衡量租赁投资物业的公允价值时应如何考虑租赁。”

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