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Applied Research of Fair Value Measurements

Author: DongShengYang
Tutor: WangYiQiu
School: Northeastern University
Course: Accounting
Keywords: fair value measurement attributes present value
CLC: F233
Type: Master's thesis
Year: 2009
Downloads: 138
Quote: 0
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Abstract


Since the 70’s of last century, the fair value always is the focus of international accounting researching. Fair value had been researched in deepth, and had been used in relevant guidelines one after another abroad. Fair value research started relatively late in our country. However, in order to maintain the convergence of international accounting standards, China’s Ministry of Finance issued new guidelines for the use of the fair value in 2006. in this condition, the research of application of fair value in our country is important.This paper includes five chapters.is devoted to the thesis research background and significance, the structure of paper and the corresponding literature at home and abroad. The second chapter does a simple overview of basic theory of the fair value. It includes the concept of fair value, fair value measurement of the level, as well as the fair value of the basic measurement methods. The third chapter is the focus of this paper. First of all, it introduces application of fair value in our country. Furthermore, it points out the problems which lie in the fair value application at the present stage. At last, it analyzes the cause of the problems. The fourth chapter is also the focus of this paper. It puts forward my point of view in theory for the reasons, which had been put out in the third chapter, in view of the application of fair value measurement issues, make recommendations for improvement. The fifth chapter is the conclusions of this paper. In this chapter the results of research be summarized, and the existence of deficiencies be pointed.In this paper, China’s application of fair value is the entry point for the status quo. Economics and accounting had been combined to analyze the problems of fair value application. This paper analyzes the concept of fair value from the perspective of the development of fair value, gets rid of the one-sidedness of the past way to understand the fair value on the literal meaning, makes a more in-depth analysis of the concept of fair value from a new perspective, inspires the new ideas of fair value for future research.

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