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Fair Value and Its Application: Foretime and Aftertime

Author: GaoMing
Tutor: SongYingHui
School: Northeast Normal University
Course: Accounting
Keywords: Value Fair value Measurement attributes Information Disclosure Fair Value
CLC: F233
Type: Master's thesis
Year: 2008
Downloads: 843
Quote: 0
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Abstract


Accounting long process of historical development which measurement is always the core of the accounting and measurement of the key accounting measurement mode selection , the core of the accounting measurement mode selection is the choice of accounting measurement attributes . Study abroad fair value has been decades of history , and our fair value is a late start , before entering the field of view of the Chinese scholars about the fair value of the 1990s . February 15, 2006 , China's Ministry of Finance issued the \taken a crucial step forward on the road of international convergence . However, the introduction of fair value is very cautious , and the application of the fair value of many restrictions . Fair value of the economic background ? What is fair value ? Relationship between the fair value and other measurement attributes ? How to correctly measure fair value ? Measured at fair value in our country as well as what issues should be solved ? Need to carry out in-depth study and discussion. From the point of view of economics, statistics and accounting reference literature related disciplines , combined with China's national conditions , the use of standard research methods , in-depth analysis of the fair value of the background , starting from the concept and essence of the fair value of multi-angle analysis , thus to explore fair value measurement and disclosure methods . Paper pointed out broadly fair value of an idea is an extension of the historical cost measurement model , narrowly defined fair value as a measurement attribute , a simulated market price fluctuations results in a probability of market information . Possible range and probability distribution based on the fair value of the financial statements should disclose the price change ( away from the trend) . This paper aims to explore to improve our accounting theory research level and accounting information quality . This will facilitate a deeper theoretical study of the issue of fair value , the fair value of our application will also practice guidance .

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