Application of Fair Value Measurement in China:Problem and Prospect

摘要：

　　Fair Value has been taken very seriously around the world since its potential high relevance.China has widely introduced the measurement attributes to the new measurement methods.Large amount of enterprises went bankrupt or suffered capital decrease during financial crisis because of the utilization of Fair Value Measurement, which caused many negative discussions about Fair Value Measurement.To make the concept of Fair Value Measurement acceptable by more people and correctly practical in the background of increased extent of application of Fair Value Measurement, this research mainly described the problems related to the application of Fair Value Measurement in China and give an outlook about it.

关键词： fair value measurement application prospect perfection

作者: Liu Xuexin Yuan Jiayi

作者单位: College of Business Administration,Capital University of Economics and Business,Beijing,China

会议类型: 国际会议

会议名称: 2013 2nd International Conference on Science and Social Research (2013年第二届科学与社会研究国际会议)(ICSSR2013)

会议地点: 北京

会议语种:英文

页码: 221-224

在线出版日期: 2013-07-13（万方平台首次上网日期，不代表论文的发表时间）