Wenxia Chen
Abstract
The Ministry of Finance issues accounting standards and has the fair value attribute in 2006.However,the disclosure of fair value has some defects.Ths paper puts forward the improvement of profit statement,puts fair value change and asset impairment into the pre-tax profit and adds fair value list and fair value instruction.
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The Ministry of Finance issues accounting standards and has the fair value attribute in 2006.However,the disclosure of fair value has some defects.Ths paper puts forward the improvement of profit statement,puts fair value change and asset impairment into the pre-tax profit and adds fair value list and fair value instruction.
Key concepts: Fair value, Fair market value, Business, Value (mathematics), Accounting, Profit (economics), Christian ministry, Actuarial science