Fair value accounting measurement in the application research
Abstract
Accounting measurements are core contents of the financial and historical cost of traditional mode of the measures have been unable to meet the relevant information to users of information quality and the fair value of our country has applied to domestic enterprises activity has a great impact. Consideration to our market development, in financial instruments, the investment real estate, the debt restructuring, the currency assets and the sexual exchange of jointly under the control mergers and the fair value. from the accounting the basic theory and the fair value of meaning, analyzing the fair value on our new accounting principles of application. By living abroad to study abroad, accounting and accounting standards for the implementation of the fair value of the revelations, based on this proposed by the fair value of measurement based on business operations, accounting information and quality requirements and problems of some advice.
[Key words] Accounting measurement Accounting standards Fair value
[Type of thesis] Application Research