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Measured at Fair Value on the Financial Statements

Author: QuTingYu
Tutor: ZhangYiZhen
School: Shanxi University of Finance
Course: Accounting
Keywords: Fair value Accounting measurement Financial Statements Impact study
CLC: F231.5
Type: Master's thesis
Year: 2013
Downloads: 827
Quote: 0
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Since the end of the20th century, the international accounting profession has been the fairvalue as an important theoretical hot spots of the next century to study. The use of fair value in ourcountry has experienced twists and turns, from the introduction to evade and then use until2006,China is clearly stated in the accounting standards issued by the fair value accounting measurementattributes specific accounting standards are different degrees on this a measurement attribute is used,indicating that China to fully adapt and do a good job of adequate preparation for the competition inthe market economy, the same description further improve the quality of our accounting system, astep to the international accounting convergence took a huge stride.Concrete application of the fair value of stressed conditions active market exists, and if it doesnot exist, then the fair value can not be fully utilized. Introduced in the fair value of the early, somepeople think that at this stage of market economy in China is immature, there is no active market,the negative fair value of the possibility of use in China, this is the fruits of economic developmentin China’s market negation. As the basic measurement attributes of fair value has been applied tospecific criteria, whether the underlying assets or liabilities measured at fair value in the financialstatements of listed companies, the fair will become the object focus. This paper first introduces theresearch background and significance, at home and abroad on the fair value of the Review, and thenintroduces the connotation, characteristics, measurement of the fair value of the historical necessityand measurement methods. Then described the relationship between the fair value measurementattributes as well as its specific use in our On this basis, the analysis of the impact of the fair valuemeasurement of the financial statements and Qian Jiang Sheng Hua specific instance, furtherelaborates on the fair value measurement impact on its financial position, and then make relevantsuggestions for improvement.

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CLC: > Economic > Economic planning and management > Accounting > Accounting bookkeeping method > Accounting statements
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