2009•Journal of Harbin University of CommerceRequires access
On the Fair Value at the Application of China's Enterprises
Geng Yun-xia
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Abstract
In 2006 the Ministry of Finance issued new accounting standards in many respects a fair value model,can be used in specific fair value when there are fuzzy.Application of fair value can reasonably reflect the value of the assets,can enhance the relevance of accounting information for decision makers in decision-making information.Can create and improve the application of fair value of the market environment,and gradually improve the present value of measurement methods and other means to regulate the fair value measurement.