Liu Li-l
Abstract
This paper expounds the concept of the fair value, probes into the necessity of using the fair value based accounting measurement, introduces the advantages and malpractices of the fair value, and puts forward some measures for normalizing the utilization of the fair value.
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This paper expounds the concept of the fair value, probes into the necessity of using the fair value based accounting measurement, introduces the advantages and malpractices of the fair value, and puts forward some measures for normalizing the utilization of the fair value.
Key concepts: Fair value, Value (mathematics), Accounting, Business, Mathematics, Statistics