2007•Journal of Zhejiang University of TechnologyRequires access
Using fair value measurement in the accounting standards for business enterprises in China
Hualiang Zhang
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Abstract
The paper,starting with the definition of fair value,analyzed and compared the understanding of fair value between our national ministry of finance and other foreign organizations and reviewed the course of applying fair value in our enterprises' accounting standards.The focus of this paper is on the suggestions and reflections about how to improve fair value in the application of the accounting standards for business enterprises in our country.