Costs-Effective Analysis on Application of Fair Value

被引：0
|
作者：
Wang, Jiaoyang [1 ]
机构：
[1] Chongqing Technol & Business Univ, Sch Accounting, Chongqing, Peoples R China
来源：
PROCEEDINGS OF THE 2012 INTERNATIONAL CONFERENCE ON MANAGEMENT INNOVATION AND PUBLIC POLICY (ICMIPP 2012), VOLS 1-6 | 2012年
关键词：
Fair Value; Costs-effective; Relevant Suggestions;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
As a measurement attribute Fair Value has already been widely used in the world, but criticism of Fair Value never stop. Fair Value was formally established as a measurement attribute of accounting in the basic guidelines of the "Accounting Standards for Enterprises" which was promulgated in China in 2006. Whether the conditions of application of Fair Value are possessed and at the time an array of problems may arise as a result of application of Fair Value are hot issues which are being discussed in the theory and practice in the field of accounting recently. The article analyses the costs-effective of application of Fair Value in our country from different perspectives and proposes relevant suggestions on how to save the costs in application of Fair Value in order to help enterprises use Fair Value properly.
引用
收藏
页码：1463 / 1466
页数：4
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