ScholarLens Back to search
2007•Journal of Hunan Business CollegeRequires access

Research on Fair Value Measurement in New Accounting Standards System for Business Enterprises

HE Cai-hong

Open publisher page 0 citations

Abstract

Fair value measurement has been re-introduced into the accounting practice in the new system of Accounting Standards for Business Enterprises issued by Ministry of Finance in February 2006,which has highlighted the new standards system.This thesis discusses the background,feasibility and necessity of the adoption of fair value measurement.Then it expounds the specific application of fair value measurement in the accounting standards,and analyses the problems arising from the implementation in china,to which more attention should be attached.

About this research paper

What this paper is about

Fair value measurement has been re-introduced into the accounting practice in the new system of Accounting Standards for Business Enterprises issued by Ministry of Finance in February 2006,which has highlighted the new standards system.This thesis discusses the background,feasibility and necessity of the adoption of fair value measurement.Then it expounds the specific application of fair value measurement in the accounting standards,and analyses the problems arising from the implementation in china,to which more attention should be attached.

Why it matters

A significance statement is not available in the OpenAlex record.

Key contribution

A contribution statement is not available in the OpenAlex record.

Method / approach

Method details are not available in the OpenAlex metadata.

Main findings

Findings are not separately available in the OpenAlex metadata.

Limitations

Limitations are not available in the OpenAlex metadata.

Applications

Application details are not available in the OpenAlex metadata.

Available abstract

Fair value measurement has been re-introduced into the accounting practice in the new system of Accounting Standards for Business Enterprises issued by Ministry of Finance in February 2006,which has highlighted the new standards system.This thesis discusses the background,feasibility and necessity of the adoption of fair value measurement.Then it expounds the specific application of fair value measurement in the accounting standards,and analyses the problems arising from the implementation in china,to which more attention should be attached.

Key concepts: Fair value, Accounting, Business, Accounting information system, Value (mathematics), Mark-to-market accounting, Christian ministry, Cost accounting

Related papers

Related paper 1Related paper 2Related paper 3
Back to paper searchBrowse research topicsOriginal source
Research on Fair Value Measurement in New Accounting Standards System for Business Enterprises — Research Paper | ScholarLens