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Research on Market Environment in Which Fair Value Accounting is Applied

Author: LiuFang
Tutor: XieShiFen
School: Hunan University
Course: Accounting
Keywords: Fair value Market environment Inactive market Orderly transaction
CLC: F233
Type: Master's thesis
Year: 2013
Downloads: 76
Quote: 0
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Abstract


It s never excessive to stress the importance of the accounting environment atany time. Fair value is a frontier topic in international accounting. Research on thetheory and method of fair value can not realize leapfrog development without takingthe current market environment into consideration. The research of theabove-mentioned frontier topic shall start from studying market environment which isthe most important thing for researching fair value.With the release of AccountingStandard for Business Enterprises No.X—Fair Value Measurement (Exposure Draft),there is a brighter prospect for the application of fair value in China. At present,people only have a vague understanding of market environment in which fair value isapplied. Clarification of this obscure understanding and comprehensive exploration ofmarket environment is urgent affairs.Measurement is the core of accounting. This paper gives a deep analysis ofmarket environment in which fair value is applied by taking the measurement as themain breakthrough point. The author thinks that, firstly, The requirements of fairvalue measurement to the market environment is not so high, it can exist in anymarket with orderly transaction or market in which orderly transaction is simulated byentity; Secondly, market environment in which fair value is applied is not ascomplicated as we think, there is inherent law to follow for identifying active marketsand markets that are not active; thirdly, the particularity of market environment in ourcountry has both advantages and disadvantages on the application of fair value. It iscertain that with the development of market economy, fair value will become moreand more important. The better the market environment of emerging and transitioneconomies like our country is, the more significant role fair value will play.This paper is innovative in forming a path diagram of market envi ronmentinfluencing the valuation of fair value and in establishing widely-used index foridentifying market environment where fair value is applied. Based on this, this paperdiscusses the methods for identifying different market environment and gives a d eepanalysis of market environment in our country. Relevant theories and methodsresearch in the paper will help to build a bridge for applying the theory of fair valueinto practice and thus promotes the comprehensive application of fair value.

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