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2008•Journal of Guangxi University of Finance and EconomicsRequires access

Promoting Fair Value Accounting from the International Point of View

Wu Shu

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Abstract

Fair value has been greatly promoted in China.For a better understanding and a healthier development of fair value accounting,the paper studied the fair value accounting from the international point of view;then analyzed the real driving force of its development with reference to the international accounting development.It also put forward the coordination ways for fair value accounting development and the problems that should be taken into consideration.

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Fair value has been greatly promoted in China.For a better understanding and a healthier development of fair value accounting,the paper studied the fair value accounting from the international point of view;then analyzed the real driving force of its development with reference to the international accounting development.It also put forward the coordination ways for fair value accounting development and the problems that should be taken into consideration.

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Available abstract

Fair value has been greatly promoted in China.For a better understanding and a healthier development of fair value accounting,the paper studied the fair value accounting from the international point of view;then analyzed the real driving force of its development with reference to the international accounting development.It also put forward the coordination ways for fair value accounting development and the problems that should be taken into consideration.

Key concepts: Fair value, Accounting, Value (mathematics), Point (geometry), Accounting information system, Mark-to-market accounting, China, Management accounting

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