理想情况下，公允价值会计通过公允价值下股东资产负债表上的负债和资产的问责制，有助于满足股东报告的目标(Boyer, 2007)。然后损益表将重点报告财务报表中公允价值计算的变化，而没有收入概念将推动各自的财务状况。根据这些，损益表和资产负债表以公允价值提供的信息具有一定的属性(凯恩斯，2006)。这些属性适用于完全标记为负债或资产(如有价证券)子集或公允价值的财务报表。这些特征可以被理解为财务会计中使用公允价值的优势，如下:资产负债表是对价值的总体责任，因此，资产负债表的估值目标令人满意(Ramanna, 2008)。收入可以被看作是关于未来的收入和他们的价值无关的信息。收入可以被认为是发生在价值上的变化，因此，这些既不能帮助预测未来的变化，也不能帮助告知价值(Dechow, 2010)。
Hicksian(2009)认为公允价值会计有助于解决与收入计量相关的问题，而这又进一步要求资格。然而，损益表中缺乏信息不能被认为是引起关注的原因，因为资产负债表有助于提供对价值的全面责任。虽然收益无助于告知价值，但它涉及对估值的周期性冲击的测量，进一步告知风险(Gwilliam & Jackson, 2008)。虽然特定时期的特定报告有助于只产生与波动相关的单一实现，但与收入的时间序列相关的波动有助于指示与业务相关的风险。反对基于公允价值的会计导致引入波动性，因此没有充分的理由(Deegan, 2013)。在这种背景下，风险的披露可以被认为是公允价值会计的一个可取特征。盈余有助于报告管理的管理基础，为股东集团增加价值(Gwilliam & Jackson, 2008)。
Ideally, fair value accounting helps in satisfying the objective of shareholder in reporting by the accountability of liabilities and assets in the balance sheet for the shareholders at fair value (Boyer, 2007). The income statement then focuses on reporting changes in the calculation of fair value in the financial statement, and no concept of income will then be driving the respective financial states. In accordance with these, the supply of information by income statements and balance sheets at fair value has certain property (Cairns, 2006). These attributes are applicable to the financial statement marked completely to a subset or fair value of liabilities or assets being marked such as marketable securities. These features can be perceived as advantages of using fair value in financial accounting and are as follows:The balance sheet is the overall accountability for value and hence, there is a satisfaction in the valuation objective of the balance sheet (Ramanna, 2008).Earning can be seen as uninformative regarding the earnings of future and related to their value. Earning can be considered as changes that take place in value and as such, these do not help in the prediction of changes in future, nor are the useful in informing about the value (Dechow, 2010).
It has been claimed by Hicksian (2009) that fair value accounting is useful in resolving issue related to the measurement of income further requiring qualification. However, this absence of information within the income statement cannot be considered as a cause of concern, because the balance sheet helps in providing the overall accountability for value. While the earnings do not help in informing value, it involves the measurement of periodic shocks for valuation, further informing about risk (Gwilliam & Jackson, 2008). While a specific report for a particular period helps in yielding only a single realization related to volatility, the volatility related to time series of income helps in indicating risk related to the business. The objection that accounting based on fair value results in the introduction of volatility, hence is not well founded (Deegan, 2013). In this context, revelation of risk can be considered as a desirable feature for the accounting of fair value. Earnings help in reporting the stewardship underlying management in the addition of value for the group of shareholders (Gwilliam & Jackson, 2008).