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Probe into the Fair Value Accounting Measurement on the Background of New Accounting Standards

Yuan Si-s

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Abstract

This paper introduces the basic theory of accounting measurement,analyzes the advantages of fair value accounting measurement,and advances some suggestions on the problems existing in the application and measurement of fair value accounting.

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What this paper is about

This paper introduces the basic theory of accounting measurement,analyzes the advantages of fair value accounting measurement,and advances some suggestions on the problems existing in the application and measurement of fair value accounting.

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Available abstract

This paper introduces the basic theory of accounting measurement,analyzes the advantages of fair value accounting measurement,and advances some suggestions on the problems existing in the application and measurement of fair value accounting.

Key concepts: Fair value, Accounting, Value (mathematics), Accounting information system, Accounting identity, Accounting standard, Cost accounting, Mark-to-market accounting

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Probe into the Fair Value Accounting Measurement on the Background of New Accounting Standards — Research Paper | ScholarLens