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In 2008 , the financial crisis caused by the U.S. subprime mortgage crisis sweeping the globe , to bring the community of the fair value measurement model . Study whether fair value caused by the culprit of the financial crisis , the financial crisis , the measurement model to the consequences of what the actual impact , whether the measurement model after the financial crisis will continue to use and other issues , a lot of literature references , draw abroad , especially the United States on the fair value of the related research , compare different results at home and abroad on the fair value accounting information research the theoretical basis of the fair value measurement model and the specific application of new accounting standards in China , innovative the combination of the financial crisis affecting the financial industry for three consecutive years of financial reports , and analysis of the crisis around the proportion of the fair value of the assets , liabilities , changes in fair value of the net profit and shareholders' equity reached fair value measurement model of the financial industry, especially in the insurance industry by the impact of the financial crisis , but the model should be appropriate to change rather than to stop the use of the conclusions . Finally, China 's actual macroeconomic environment , summed up the outlook of the recommendations of how to better application of the fair value of further research .
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