2008•Sci-Tech Information Development & EconomyRequires access

Discussion on the Application of Fair Value in New Accounting Standards

Huang Zao-qin

Abstract

In 2006,Ministry of Finance modified the enterprise accounting standards,and the application and measurement of fair value became a highlight in the modification.Starting from the connotations and functions of fair value,this paper probes into the obstacles in the application of fair value in China,and advances some improvement measures.

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Key concepts: Fair value, Accounting, Value (mathematics), Business, Christian ministry, Computer science, Political science, Law