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Research of Fair Value Measurement of Liabilities

Author: LiangQiangBo
Tutor: XieShiFen
School: Hunan University
Course: Accounting
Keywords: Debt Fair value Accounting Measurement Credit Standing
CLC: F233
Type: Master's thesis
Year: 2012
Downloads: 137
Quote: 0
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Abstract


The past20years,fair value has always been the forefront of the internationalaccounting study, in the global financial crisis in2008, the fair value became one ofthe important political and economic issues in the world。The fair value is not only to assets, but also liabilities. A lot of people at homeand abroad don’t realize it,Present researches about fair value mainly concentrate onthe theories and methods of assets.But academic world has not clearly understoodsome questions till now,such as “what is the fair value of liabilities”、“what differentproblem with measurement of assets will be faced when measuring fair value ofassets?”、“how does the fair value of liabilities to be measured”, especially thedomestic researches are seldom about the fair value measurement of liabilities.As an article researching issues about the fair value measurement ofliabilities,the thesis makes systematic elaboration from the theory to the fair valuemeasurement of liabilities to the practices. On the theoretical side, the paper explainsthe reasons why fair value should be introduced in liabilities’ measurement from threeperspectives, and in this section the paper also analyzes and solves a lot ofcontroversy faced by the liabilities’ measurement at fair value; On the practical side,this paper puts forward requirements from two angles on the basis of the latestresearch results on fair value measurement of liabilities in the internationalaccounting world, especially the FASB and IASB, and highlights the implication ofthe present value technique of liabilities in fair value measurement of liabilities. Inaddition, the article also mentions the environmental foundation of fair valuemeasurement of liabilities.The innovation of this paper is to give three reasons why fair value measurementof liabilities meets the trend of the development of accounting measurement.Moreover,this paper sets out a list of controversial issues about fair valuemeasurement of liabilities and at the same time does dialectical analysis, whichinvolves credit standing, exit price, costs and profits based on market participants.The theoretical discussion and the specific requirements of measurement in thispaper would be helpful to the development about fair value research, within which thefair value of liabilities is included.

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