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2013•Journal of Fujian Institute of EducationRequires access

On the Application of the Fair Value Measurement Mode under the New Accounting Standards

Zhuang Cui-len

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Abstract

The fair value measurement has been introduced into the new accounting standards,which makes accounting report information more related to decision-making and which is of great significance to realize the international convergence of accounting standards. Based on the analysis of the different views of the research of the fair value and its measurement model,this paper analyzes the existing problems of the fair value in the application of the new accounting standards and then proposes solutions to these drawbacks,which provides reference for the application of the new accounting standards.

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What this paper is about

The fair value measurement has been introduced into the new accounting standards,which makes accounting report information more related to decision-making and which is of great significance to realize the international convergence of accounting standards. Based on the analysis of the different views of the research of the fair value and its measurement model,this paper analyzes the existing problems of the fair value in the application of the new accounting standards and then proposes solutions to these drawbacks,which provides reference for the application of the new accounting standards.

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Available abstract

The fair value measurement has been introduced into the new accounting standards,which makes accounting report information more related to decision-making and which is of great significance to realize the international convergence of accounting standards. Based on the analysis of the different views of the research of the fair value and its measurement model,this paper analyzes the existing problems of the fair value in the application of the new accounting standards and then proposes solutions to these drawbacks,which provides reference for the application of the new accounting standards.

Key concepts: Fair value, Accounting, Accounting information system, Value (mathematics), Accounting standard, Cost accounting, Computer science, Financial accounting

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