Title: Research on Fair Value Measurement in New Accounting Standards System for Business Enterprises
Abstract: Fair value measurement has been re-introduced into the accounting practice in the new system of Accounting Standards for Business Enterprises issued by Ministry of Finance in February 2006,which has highlighted the new standards system.This thesis discusses the background,feasibility and necessity of the adoption of fair value measurement.Then it expounds the specific application of fair value measurement in the accounting standards,and analyses the problems arising from the implementation in china,to which more attention should be attached.
Publication Year: 2007
Publication Date: 2007-01-01
Language: en
Type: article
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