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Research on Fair Value Application by a View of International Comparison

Author: XuYiJin
Tutor: WuJunMin
School: Jiangsu University of Science and Technology
Course: Accounting
Keywords: Fair value International Comparison Investment property
CLC: F233
Type: Master's thesis
Year: 2011
Downloads: 446
Quote: 1
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Abstract

The 21st century, international trade, international investment and multinational corporations rapid development, the development of accounting standards convergence between countries is also very fast. Since its inception in 1972, the International Accounting Standards Board IASB the IOSCO's support of the International Organization of Securities Commission to develop 40 core criteria. In 2002, the U.S. accounting standard setters FASB and IASB formally signed a memorandum of understanding the two sides committed themselves, will be the greatest efforts as much as possible so that the existing financial reporting standards fully comparable. Effect from January 1, 2005, more than 7,000 listed companies in the EU area gradually adopt the International Financial Reporting Standards, the alternative to the EU over the long-term 25 independent accounting standard. Canada, Australia, New Zealand, Japan, Singapore, Hong Kong, China adopted a strategy of convergence with the International Financial Reporting Standards in 2005, has adopted IFRS or equivalent with IFRS guidelines. Convergence of national accounting standards, the measurement model of convergence is the key. International accounting profession in the choice of accounting measurement mode, the general development trend is the increasing use of fair value. In the process of internationalization of accounting standards in China, the use of fair value larger repeated, the formation of one of the main differences in accounting standards with international norms. In 2009, the Ministry of Finance released the China Accounting Standards and International Financial Reporting Standards ongoing comprehensive the convergence roadmap (draft), which provides our ongoing comprehensive national financial reporting standards convergence in 2011. Therefore, the study of China and the International Financial Reporting Standards existing fair value through differentiation, analysis of the reasons for the formation of the existing differences and the impact on the company's financial, combined with China's actual, improve the use of fair value in China, has a very important significance for the ongoing comprehensive convergence . On the basis of the fair value of the research review, combined with the fair value of the basic theoretical analysis, introduced the domestic and international standard-setting bodies in its standard-setting process for the course of the use of the fair value of the international comparison of the fair value of foundation. Was related to the fair value of the project in China and the International Accounting Standards by-side comparison, to analyze the reasons for this difference, and how to improve the fair value of the use of convergence with international recommendations. A case study of the fair value for China and the international investment real estate criteria applied differences, in order to explain the impact of fair value at home and abroad in the scope of the use of the same items, and that fair value can provide more relevant accounting information . Mainly pick AH shares of enterprises with investment real estate projects in China's listed companies, China's accounting standards cost model to use in the A-share market, the H-share market by the International Accounting Standards determine fair value of investment property characteristics of the two analysis of the impact of the measurement mode.

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