V članku predstavljamo pomanjkljivosti računovodenja po pošteni vrednosti, ki jih je izpostavila finančna kriza, ter argumente zagovornikov o njegovih prednostih. Primerjamo, katera od podlag - poštena ali izvirna vrednost - bolj zadošča osnovnim načelom in ciljem računovodskega poročanja ter bolje služi potrebam ključnih uporabnikov. Pregledali bomo predlagane ideje in rešitve, ki jih je predlagal IASB, in zaključili z razpravo, kaj prinašajo spremembe slovenskim računovodjem, revizorjem in uporabnikom ter kateri problemi ostajajo.

In the paper, we present discussions from the literature about the drawbacks of the fair value accounting exposed during the financial crisis and the arguments in its favour. We compare fair value vs. historic cost accounting through fundamental accounting principles and objectives for financial reporting. We portray the discussions and proposed solutions that were incorporated into the draft standard for financial instruments by IASB. We conclude the paper with the debate what the novelties may bring to Slovenian preparers of financial statements, auditors and users and which issues remain unresolved.