Rethinking about the Fair Value under the Financial Crisis

被引：0
|
作者：
Chen Xiaofang [1 ]
He Yanting [1 ]
Nie Huili
机构：
[1] Wuhan Univ Technol, Sch Management, Wuhan 430070, Peoples R China
来源：
PROCEEDINGS OF THE 6TH INTERNATIONAL CONFERENCE ON INNOVATION AND MANAGEMENT, VOLS I AND II | 2009年
关键词：
Financial crisis; Fair value; Fair value measurement;
D O I：
暂无
中图分类号：
TP39 [计算机的应用];
学科分类号：
081203 ; 0835 ;
摘要：
Right now the financial crisis is sweeping the globe. Accounting fair value is under suspicion seriously. This article introduces the connotation of fair value at first, then discusses the significance of fair value, clarifies the relationship between the fair value and financial crisis. Then, the article raised its own opinion about the prospect of the application of fair value measurement in China, finally, concluding that there are the bases of the application of fair value in China. However, fair value should be treated prudently and applied under the precondition of a more mature equity market.
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页码：789 / 794
页数：6
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