2010•Journal of Wuhan Institute of Shipbuilding TechnologyRequires access

The Study on Application of Fair Value in Accounting Practice

Chen San-hua

Abstract

China's new Enterprise Accounting Standards in a big bright spot is the application of fair value and measurement.Based on this change,from the concept of fair value,fair value analysis characteristics of this measurement tool,combining with the fair value of its own.It also claims the superiority of fair value and practical application of accounting problems,putting forward constructive solutions.

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Available abstract

Key concepts: Fair value, Accounting, Value (mathematics), Constructive, Mark-to-market accounting, Business, Computer science, Accounting information system