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Study on related issues of accounting measurement

Author: LiuYaoHua
Tutor: RenYueJun
School: Dongbei University of Finance
Course: Accounting
Keywords: accounting measurement measurement attributes fair value standard application
CLC: F230
Type: Master's thesis
Year: 2006
Downloads: 1088
Quote: 7
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Abstract


Measurement is one of the core parts of accounting. Traditional accounting model is based on historical cost measurement. But since 1970’s, especially 1990’s, great changes have taken place in accounting environment. So people require to modify it, and even to innovate it. In order to adapt these changes, some standard—setting bodies such as FASB have put forward a new concept, fair value ,and applied it to new issued accounting standards step by step.Problems and obstructions which come into being endlessly make the measurement of fair value become one of the most hard questions of the modern financial accounting, using fair value comprehensively is the tendency, and the research on it in our country lags as well practical operation. Although there is some difficulty, but using fair value in our country is unavoidable. In 2006,The Ministry of Finance released new accounting standard, The new standard uses fair value in the field of financial instruments, real estate investment etc. Fair value becomes the sparkle of new standard. It symbolizes that china has established the accounting standard in accordance with international accounting standard. So there are deep theoretical and practical significance in studying on fair value measurement attribute.The paper studies from the basic concept of the accounting measurement, researches the concept of fair value and its theories foundations, the relation of the fair value and others measurement attributes ,and also how to acquire the fair value. Point out that the accounting measurement model has been changed from the historical cost measurement to various measurement contributes combination model .In this transition course, the accounting target for the decision and the quality character of the accounting information for the relativity are the main internal factors, the challenge from the derivative financial instruments and long-term assets field are the main exterior factors. The paper also introduces the application of fair value in the accounting standards at home and abroad, detailed introduction and analysis fair value using in the new accounting standard in china. At the end of the part, the paper analyzes the trends of the main standard—setting bodies research on accounting measurement and some problem and suggestions of accounting measurement in our country .By use of inducement method, the thesis provides its relevant concepts and theories after introducing the research results and seeking some resources. The paper intends to solve some hard questions by analysis, especially in the study of the accounting measurement transition. Meanwhile, the paper also discovers the gap between home and abroad and points out the tendency after considering the application situation in china by use of contrast. The author hopes that can give some suggestions both in the theories and practice to promote fair value using comprehensively in china by the study of this paper.

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CLC: > Economic > Economic planning and management > Accounting > Accounting
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