Thinking on Improving Disclosure of Fair Value Calculation

With the increasingly widespread use of fair value in our country,some flaws of its disclosure in accounting practice come up.Disclosure of fair value calculation can be improved by making better fair value disclosure of balance sheet,expanding disclosure of fair value in profit statement,creating fair value change sheet together with added notes on matters of fair value,and raising evaluation technique levels.This dissertation is aimed at giving some thoughts on current disclosure of financial report.Through this means,legal interests of corporate stakeholders can be protected with a much more objective and comprehensive accounting information available.