2009•Journal of Tangshan CollegeRequires access

The Application of Fair Value in Chinese Accounting Standards in the Financial Crisis

Yang Xiu-ping

Abstract

By making an analysis of the application of the fair value in China's new accounting standards,the paper elaborates the problems in the application of the fair value and proposes some countermeasures to apply the fair value correctly.

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Available abstract

Key concepts: Fair value, Accounting, Value (mathematics), Financial crisis, Mark-to-market accounting, China, Business, Accounting information system

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