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The Problems and Countermeasures about the Application of the Fair Value of Financial Instruments

Author: FangZhao
Tutor: ZhangChuTang
School: Wuhan University of Technology
Course: Accounting
Keywords: Fair value Financial instruments Bank industry
CLC: F233
Type: Master's thesis
Year: 2013
Downloads: 45
Quote: 0
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Abstract


Along with the sharply development of the world economy, financial instruments, especially derivatives have reached the unprecedented prosperity. There are many new types of derivatives hadbeen created in these years, they are not only fulfilling people’s demand of investment and avoid risks, but also made a huge shock on the traditional accounting, such as confirmation, computation and exposure which had result in so many problems need to be resolved in theory and practice.Fair value is created along with the development of financial instruments due to its potential correlation of high level of decision-making. Moreover standard setting bodies had introduced fair value into the accounting standard of developed countries and international standard. China’s Ministry of Finance had introduced it into its accounting standard which was issued in February2006. Specially, the extensively implement of financial instruments had made a good foundation ofcomputation of accounting.However, from the point of view of practical application, the application of the fair value of financial instruments is still facing great difficulties and problems. The global financial crisis whenfull-blown in2008has even already pushed these problems to the front of the world again,sparked a great discussion about fair value.This article based on the conclusion which is researched by the world’s major institutions and famous scholars before and after the financial crisis,combined with the situation of the application of fair value measurement in financial instruments in our corporation(to the banking sector, for example), analysis of the fair value of financial instrumentsin the current situation and existing problems, and how fair value is more reasonable, scienceapplied to financial instruments to make some suggestions to provide a reference for futureresearch.

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