2008•Journal of Yangtze UniversityRequires access
On Application of Fair Value in New Accounting Standards
Cheng De
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Abstract
The fair value has been researched for a long time,the discussion so far has conceatrated on the how to useinstead of whether to use.On the base of the investigation on emergence and development of the fair value,the basic meaning character is discussed,and the use of the fair value in the new accounting standards in China should be strengthened.