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The Research on the Impact of Financial Enterprises for the Use of Fair Value

Author: YangChangJin
Tutor: ZhangZhiKang
School: Guizhou College of Finance and Economics
Course: Accounting
Keywords: Fair value Financial Enterprise Net Profit Net Equity Return on Equity
CLC: F233
Type: Master's thesis
Year: 2011
Downloads: 226
Quote: 0
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Fair Value is a hot topic in the development of accounting in recent years. For a long time, the historical cost measurement has been the main mode in accounting. With the progressive development of information society and the knowledge economy era, large numbers of financial instruments have emerged, the time value effect of assets and liabilities became more and more obvious, which lead to the book value of economic resources that reflected by historical cost has serious deviation from the real market value sometime. Thus, the measurement attributes of historical cost can no longer meet the higher requirements of the users of financial statements information, and thereby affecting the ability of business decision makers.The fair value measurement attributes is potentially highly relevant, fair value is considered to be the best, most relevant properties of a measure, and a growing number of accounting standards have covered or required to confirm and disclose fair value information in accordance with the fair value. In the accounting standard-setting, the standards of U.S. Financial Accounting Standards Board and International Accounting Standards Board both have changed from the traditional historical cost to fair value. The large scale introduction of new accounting standards of fair value measurement attribute in our country, which is in line with the trend of application of fair value accounting measurement in international accounting, and also adapted to the objective requirements of economic development in our own country.However, whether in accounting theory or practice sectors, or in the accounting standard setters and regulatory agencies, for the measurement attributes of fair value in the extensive application of accounting standards there has been a heated debate, some people questioned whether the application of the fair value will affect the financial enterprises’financial information in an adverse way. In 2008, the explosion of international financial crisis triggered more and unprecedented criticism of fair value accounting.Against this background, this paper investigates a major domestic and international literature on the fair value; then the analysis of profiles on concepts of fair value including the definition and essential characteristics of fair value, the definition of fair value measurement attributes and the method of measurement and recognition, which provide theoretical support for the subsequent chapters’discussion; the third chapter is the theoretical basis of the application of the fair value; the fourth chapter investigates the application scope and present situation of the fair value accounting in China; the fifth chapter, combines with China’s actual situation, draws on the experience of scholars’research results from home and abroad, selects the 2006-2010’s Shanghai and Shenzhen A shares listed financial companies for the study, analyzes the path and extent of impact of the application of fair value accounting standard to the financial enterprises in China, draws conclusions and proposes relevant recommendations and measures, and then provides certain empirical evidence for the theory of fair value.

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