2010•Economic Research GuideRequires access

Study on the fair value measurement

Yu-Wen Sun

Abstract

Fair value measurement attribute has been controversial because of its reliability,but in fact,fair value measurement in an ideal situation is very reliable,than the historical cost of its own superior,is the current method of accounting measurement can not be replaced. Therefore,only by constantly improving the measurement of fair value can really play its advantages.

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Key concepts: Fair value, Reliability (semiconductor), Value (mathematics), Historical cost, Computer science, Fair market value, Accounting, Business