2003•Unpublished venueRequires access

A Discussion on Fair Value and Fair Value Measurement

Yao Ru

Abstract

Along with the development of economy and assetsecuritization, the benefit of using fair value to measure has been found . However there are many obstracles to transform historical cost pattern into fair valuepattern in technology and practice fields, which made it impossible to popularizequickly . This article is going to solve the technological problems of the measurement of the fair value in the view of the measurement method.

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Available abstract

Key concepts: Fair value, Value (mathematics), Measure (data warehouse), Economics, Mathematics, Computer science, Accounting, Statistics