Quan Li
Abstract
The publishing of the new accounting standards in Feb,2006 attracts people′s attention,and the application of fair value became the highlight of the revision.In this paper,the reasons and the difficult in the process of re-application of fair value are analyzed.In the end,some advice of spreading fair value is given.
A significance statement is not available in the OpenAlex record.
A contribution statement is not available in the OpenAlex record.
Method details are not available in the OpenAlex metadata.
Findings are not separately available in the OpenAlex metadata.
Limitations are not available in the OpenAlex metadata.
Application details are not available in the OpenAlex metadata.
The publishing of the new accounting standards in Feb,2006 attracts people′s attention,and the application of fair value became the highlight of the revision.In this paper,the reasons and the difficult in the process of re-application of fair value are analyzed.In the end,some advice of spreading fair value is given.
Key concepts: Fair value, Accounting, Value (mathematics), Publishing, Business, Computer science, Political science, Law