Application of Fair Value Measurement in China: Problem and Prospect

被引：0

作者：

Liu Xuexin ^{[1
]}

Yuan Jiayi ^{[1
]}

机构：

[1] Capital Univ Econ & Business, Coll Business Adm, Beijing, Peoples R China

来源：

PROCEEDINGS OF THE 2ND INTERNATIONAL CONFERENCE ON SCIENCE AND SOCIAL RESEARCH (ICSSR 2013) | 2013年 / 64卷

关键词：

fair value; measurement; application; prospect; perfection;

D O I：

暂无

中图分类号：

TP18 [人工智能理论];

学科分类号：

081104 ; 0812 ; 0835 ; 1405 ;

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.

引用

页码：221 / 224

页数：4

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