Abstract：Accounting of assets, has been a dispute over a hundred years old problem, this problem is more complex, sharp. In the face of the complicated economic reality of strong shock, had tried all sorts of asset measurement attribute of various assets and build on them on the basis of valuation model, considered either have reliability does not have relevance, or have a correlation does not have reliability, the use effect is not ideal. 2006 China's Ministry of Finance issued a new enterprise accounting standards, the appropriate introduction of fair value measurement model, then the fair value in the research of our country has become a hot issue in the accounting circles. This article from the concept, the definition of fair value, fair value measurement method and with the measurement attributes, expounds the application of fair value in accounting and the existing problems and how to solve these problems, we need to be further improved, in practice continuously grope probe.
Key word: fair value Fair value accounting Measurement attributes
