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Analysis of several problems in accounting, the fair value measurement

Author: XingXiuFeng
Tutor: FuLei
School: Capital University of Economics
Course: Accounting
Keywords: Fair value Measurement attributes Measurement of levels Measurement methods
CLC: F233
Type: Master's thesis
Year: 2014
Downloads: 9
Quote: 0
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Abstract


The concept of fair value in foreign countries has been proposed and developed for many years, it has been not only a certain validation, also play a corresponding role in economic activities, fully shows that it has under the condition of market economy, the correctness of the advanced nature and adaptability. China's market economy development is still in the initial stage, some of the basic rules and regulations is not perfect, the development of the whole country and market economy also has the certain period. Under this condition, the Ministry of Finance promulgated the "fair value" criterion while the content framework and international convergence has been somewhat, but compared with the international, domestic and the fair value of theoretical understanding and awareness of, and practical application has certain deficiency and disparity. Therefore, this article hopes to through the analysis and discussion of fair value, increase our understanding, understanding and the application, at the same time in order to improve the fair value measurement environment in China, provide reasonable suggestions. The first part describes the background and significance of this research, this part firstly introduces the fair value measurement on the development evolution process and the present situation in our country, and the development and research status of this research background, the significance of this study. The second part is the analysis of the basic concepts, the author sorted out the definition of fair value at home and abroad, and summarizes the essential characteristics and attributes of the fair value of the superfical views. Then the third part of this paper is the theoretical foundation, mainly discussed the fair value basis -- the decision-making useful concept, and analyzes the relevance and reliability of quality characteristics, as well as economic income theory. In the fourth part, introduced the measurement methods used include market method, cost method and income method, and detailed analysis of the specific method includes three kinds of methods, but also the basic principle, the application of three methods and the advantages and disadvantages of analysis conditions. Finally, to promote China's "fair value measurement" guidelines for the application and implementation, in order to improve the reliability of measurement and maneuverability, the author puts forward his own views. After a preliminary study and analysis, the author put themselves on the fair value of the several points as follows: one is the essential characteristics, that is the fair value of a price, it is current, dynamic, incomplete estimation. The two is to understand the fair value from two broad and narrow, the author thinks that understanding, to the fair value to show more completely and more fully. Three is the fair value is a perfect combination of relevance and reliability, which is from the broad perspective of fair value. Four is that the improvement of the measurement method and the method is a kind of pursuit of fair value is closer to the expression, in the absence of an active market, the more reliable metering method for the expression of fair value, based on asset evaluation method, to enrich the fair value measurement method. In addition, there is still some policy, management and personnel quality, according to China's current situation and problems, and puts forward the reasonable solution of this author. In China's "fair value" the implementation of the standards on the occasion, through the study of the above preliminary analysis, hope for the fair value measurement is widely used in China make contributions.

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