Title: Discussion on the Application of Fair Value in New Accounting Standards
Abstract: In 2006,Ministry of Finance modified the enterprise accounting standards,and the application and measurement of fair value became a highlight in the modification.Starting from the connotations and functions of fair value,this paper probes into the obstacles in the application of fair value in China,and advances some improvement measures.
Publication Year: 2008
Publication Date: 2008-01-01
Language: en
Type: article
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