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On the Transition of Fair Value Accounting

WU Ke-fu

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Abstract

The research field of transitional accounting covers accounting institutional change.The development of the definition,evaluation skill and application range of fair value can explain the transition of fair value accounting.The issuance and implement of new accounting standards of 2006 means the advent of substantive fair value accounting era in China.However,it is still in the transition stage.Part fair value accounting will transit to full fair value accounting gradually.A guarantee system for fair value accounting is required.

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What this paper is about

The research field of transitional accounting covers accounting institutional change.The development of the definition,evaluation skill and application range of fair value can explain the transition of fair value accounting.The issuance and implement of new accounting standards of 2006 means the advent of substantive fair value accounting era in China.However,it is still in the transition stage.Part fair value accounting will transit to full fair value accounting gradually.A guarantee system for fair value accounting is required.

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Available abstract

The research field of transitional accounting covers accounting institutional change.The development of the definition,evaluation skill and application range of fair value can explain the transition of fair value accounting.The issuance and implement of new accounting standards of 2006 means the advent of substantive fair value accounting era in China.However,it is still in the transition stage.Part fair value accounting will transit to full fair value accounting gradually.A guarantee system for fair value accounting is required.

Key concepts: Fair value, Accounting, Mark-to-market accounting, Value (mathematics), Accounting information system, Management accounting, Accounting standard, Positive accounting

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