Research Of The Fair Value Accounting's Impacts On Stakeholders

The issuance of the SFAS157 made probably the fair value become to be the main measurement in the future, in the same time, fair value measurement has been used in accounting calculation in the new accounting standard in our country. But there are some difficulties in fair value measurement, we lost a lot because of using fair value in the past. Fair value has been used in Seventeen standards this time, how they influence the stakeholders? Whether they will be the tools for the stakeholders to seize their self-interest again? Such problems become focus we now concern about. This article investigated the influence that fair value has exert on us by using stakeholder theory and the results made by the predecessor. This article investigated fair value have different impact on different stakeholders and how the stakeholders find balance in the usage of fair value, we try to find the subjective reason of fair value become untrue by analyze the change of the stakeholder's profit, so we can provide some thinking to make good use of fair value. This article take"Financial assets","Merger and acquisition","Real property investment","None-monetary asset swap","Debt restructuring standard"as examples, we discuss the fair value impacts on the financial and management performance, as while the influence to the stakeholder, so we reveal what conflict broken up between stakeholders, and make them want to make fake accounting information to seize others profit and make their own bigger, then we come to a conclusion that the reason of fair value become untrue is stakeholders want make their profit bigger than others.When the work above done, we suggest some way to help stakeholders find their balance in the usage of fair value, these will help make good use of fair value, that's to respond true and fair value of assets and debts, enhance relevance of accounting information.