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2008•Journal of Dalian Maritime UniversityRequires access

Fair value's application in our country accounting standards

Wang Ming-fen

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Abstract

Fair value measurement is an important choice of the international accounting standards and other countries accounting standards.The paper comprehensively and systematically analyzed the fair value's application in the international market,and on the basis of evaluating the fair value utilized in the accounting standards,discussed the fair value's application in our country accounting standards as well as the development in the future.

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What this paper is about

Fair value measurement is an important choice of the international accounting standards and other countries accounting standards.The paper comprehensively and systematically analyzed the fair value's application in the international market,and on the basis of evaluating the fair value utilized in the accounting standards,discussed the fair value's application in our country accounting standards as well as the development in the future.

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Available abstract

Fair value measurement is an important choice of the international accounting standards and other countries accounting standards.The paper comprehensively and systematically analyzed the fair value's application in the international market,and on the basis of evaluating the fair value utilized in the accounting standards,discussed the fair value's application in our country accounting standards as well as the development in the future.

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

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