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Research on Measurement and Application of Fair Value

Author: JiXiaoGuang
Tutor: GaiDi
School: Tianjin University of Finance and Economics
Course: Accounting
Keywords: Accounting Standards Accounting Measurement Attributes Fair Value
CLC: F233
Type: Master's thesis
Year: 2013
Downloads: 15
Quote: 0
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Abstract


Measurement and application of fair value has experienced a tortuous developmental process in China. In the end of the20th century, Our country’s accounting standards introduced fair value measurement attribute, However, the abuse of fair value measurement attribute to manipulate profits appeared later, the Ministry of Finance revised accounting standards to regulate this behavior, so measurement and application of fair value was stopped half-way.2006is extremely important year for measurement and application of fair value in China, Fair value measurement attribute achieved a comprehensive return in the accounting standards of2006, the vast proportion of38specific accounting standards began to use fair value measurement attribute again, fair value measurement attribute finally found a place in our accounting measurement attribute by now. Fair value exposure draft was released in May2012and opened a new era of measurement and application of fair value; it will provide a standardized and uniform guideline based on measurement and application of fair value. At the moment of releasing of the exposure draft, the paper takes the opportunity to do a research on measurement and application of fair value.The paper mainly uses three research methods:research on theory of fair value measurement attribute is standardize research methods; research on FASB, IASB and our fair value accounting standards is comparative analysis method; research on specific application of fair value in the enterprise is case study method.Through the research on fair value measurement attribute and the comparison on home and abroad fair value accounting standards, the paper further reveals historical development and problems of fair value measurement and gives improvement advice for measurement of fair value; Through the research on application of fair value by investment real estate and trading financial instruments, the paper points out the problems of application in Chinese enterprises and gives enterprise application improvement advice. China, as one of emerging economies, the paper’s final research purpose is to make the advantages of fair value full play and minimize its adverse effects on the economy.

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