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Properties and application of fair value measurement of

Author: YangYunYu
Tutor: LiXiangYi
School: Chang'an University
Course: Accounting
Keywords: Fair value Measurement attributes New Accounting Standards Application
CLC: F233
Type: Master's thesis
Year: 2008
Downloads: 631
Quote: 3
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Abstract


In the knowledge economy , the sharp fluctuations in the economic environment , reflected in terms of historical cost accounting book value of individual economic resources serious deviation from market value , thus affecting the investor the right decisions . In this context , one kind of abandoned the concept of cost , to better reflect individual economic resources accounting measurement attributes emerged, namely fair value . In recent years, the international accounting profession on the fair value of the research , has overstepped its application in the field of financial accounting reasonableness of the discussion stage , but will focus on specific aspects of technical operations . Established the basic national accounting standards in financial instruments measured at fair value dominance in the field , and gradually be extended to the field of non-financial instruments . In the near future , the fair value is likely to completely replace the historical cost model to become the mainstream of accounting measurement . With economic globalization and the development of international coordination of accounting , the fair value will be widely used in our country can not be avoided . February 15, 2006 , China promulgated the new accounting standards , explicitly accounting measurement at fair value of one of the attributes . How to take advantage of international research, guidance and evaluation of the fair value of research and application in our country , focused on the stage, the use of fair value in our difficulties and the prospects for future applications and suggestions .

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