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Study for the Relationship between Fair Value of Accounting and Value Types of Valuation

Author: YangLin
Tutor: JiangZuo
School: Dongbei University of Finance
Course: Financial Management
Keywords: Fair value Market value Present value Value in use Asset impairment testing
CLC: F233
Type: Master's thesis
Year: 2011
Downloads: 136
Quote: 0
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Abstract

Assessment sector accounting fair value and the market value assessment has been controversial, different countries, the assessment criteria for the definition of the relationship between the two is more vague. China's assessment criteria rough and general definition of the relationship between the two - that the fair value and the market value equivalent to each other, the impact to the fair value assessment practice over the choice of operating process assessment parameters, evaluation methods, can meet the provisions of the measurement attributes valuation of quality under severe threat, also revealed the existence of the problem of China's Accounting Standards. In recent years, FASB and IASB are jointly committed to fair value, with significant results; China's accounting standards in this regard did not keep up with the international pace, making our fair value problems in many aspects of the application. Paper selected this research topic, start from FASB fair value hierarchy divided angle, described the fair value assessment of different types of value - market value and non-market value of the relationship, and reveals the definition of fair value and the level of division is not matching, make policy recommendations for the improvement of China's accounting standards and assessment criteria to reduce the evaluators to confuse the concept of professional process to improve the valuation of the fair value of the quality. In this paper, from three angles of fair value and market value, and the relationship of the value of non-market argument. First, this article is based on the FASB fair value hierarchy divided, both at different levels of the fair value of the correspondence between the initial positioning, corresponding to the market value assessment of fair value in the conditions under which and the conditions under which corresponding with the assessment of non-market values; Secondly, from the point of view of the measurement attributes further elaborated on the relationship between the two, analyzes the fair value and the present value of the value in use, the basis of the value in use, a clear fair value with the present value of close contact and indivisible To analyze the fair value must sort out the present value, and thus the market value and non-market value of the relationship between the present value assessment parse; once again, from the fair value of the asset impairment testing and evaluation application paper focuses on the relationship between the fair value and the assessed value of the type of comparative analysis of the FASB and IASB asset impairment test assessment, clear the problems of asset impairment testing and evaluation; Finally, the process of argumentation of the three angles gradually affirmed relative perfection and can learn the definition of fair value hierarchy divided and measurement attributes prescribed FASB and IASB, pointed out that China's accounting standards and assessment criteria needs to be improved in this regard at the corresponding policy recommendations. The structure of the paper is divided into five main parts, each part can be summarized as follows: The first part is the introduction, the article introduces research background, topics of reasons, and the research status of the related fields at home and abroad; basis of previous studies proposed research ideas and innovative point of this article. The second part of this theory pave the way to introduce the relevant provisions of the FASB, IASB and China in the accounting measurement attributes, the assessed value of the type of division and optional assessment methods. The core content of the third part of this article, is the innovation lies. This section as a reference to the provisions of FASB, IASB, the detailed definition of fair value, present value, based on the value and the assessed value of the accounting fair value, present value and market value, as well as non-market value of each other in different circumstances relationship argumentation; FASB and IASB asset impairment testing and evaluation of the fair value and the present value of the different contrast, analysis of the relationship between the fair value and the assessed value of type from the application point of view. This part of the FASB, IASB relatively accurate understanding of fair value is based on the analysis of the relationship of the fair value and the assessed value of type. The fourth part is the application status and problems elaborated, revealed that China's accounting standards and evaluation criteria in the fair value and the present value of the recoverable amount and the appraised value of the type of problem, and guidelines defects on our assets less The evils of the testing and evaluation of the value of the test. The fifth part of the suggestions, the corresponding policy recommendations on the improvement of China's accounting standards, evaluation criteria, and warned the evaluators should improve their professional quality, and enhance the understanding of the accounting standards for accounting services, and provide a higher amount accounting information.

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