Title: On the Influences of the New Fair Value Measurement Norms in China and Some Suggestions
Abstract: Since the implemention of Accounting Standards for Business Enterprises No. 39(ASBE)-the Fair Value Measurement, the application of fair value measurement in China has been further improved to arrive at the international convergence.But, in the meantime, the new fair value measurement indeed exerts due effect on the primary accounting measurement attributes.Therefore, this paper does some analysis in question and puts forward some suggestions.
Publication Year: 2014
Publication Date: 2014-01-01
Language: en
Type: article
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