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2009•Journal of Beijing Jiaotong UniversityRequires access

Discussion on Fair Value Accounting Measurement

Wang Zhi-liang

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Abstract

Measurement is the core problem of the finance accounting,including measurement unit and measurement characters.Fair value is the fashionable measurement for the international accounting,in our country the accounting standards that were issued used it in more events.Under the financial accounting conceptual framework,this paper discusses the recent research of the nation and other countries on fair value and compares it with historical cost.

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Measurement is the core problem of the finance accounting,including measurement unit and measurement characters.Fair value is the fashionable measurement for the international accounting,in our country the accounting standards that were issued used it in more events.Under the financial accounting conceptual framework,this paper discusses the recent research of the nation and other countries on fair value and compares it with historical cost.

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Available abstract

Measurement is the core problem of the finance accounting,including measurement unit and measurement characters.Fair value is the fashionable measurement for the international accounting,in our country the accounting standards that were issued used it in more events.Under the financial accounting conceptual framework,this paper discusses the recent research of the nation and other countries on fair value and compares it with historical cost.

Key concepts: Fair value, Accounting, Historical cost, Mark-to-market accounting, Financial accounting, Accounting information system, Value (mathematics), Core (optical fiber)

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