The Impact Of Fair Value Measurement On Commercial Banks In Our Country

From the global financial crisis between 1997 and 2008, the whole world shared the common feelings of the importance of finance to modern financial economy. Commercial banks, as the basis of the financial system, its disclosure of accounting information quality attract a wide range of community concerns. It has also become a hot topic in academic circles. After China's accession to the WTO, improving transparency in all areas of the economy has become an unavoidable problem. Of course, this problem is not one of the most important challenges for China's commercial banks, but also China's commercial banking system is an integral part of building.At present, the accounting information disclosure of China's commercial banks is far from standardized. There is a large gap between internationally accepted accountings standards for disclosure of information. At the same time, the disclosure of China's commercial banks'accounting information is incompatible with the development of China's market economic construction. Therefore, the study on how to improve the quality of China's commercial banks'accounting information disclosure has important practical significance and academic value.Fair value measurement is the biggest characteristic of the fair trade confirmation is a clearly observable and decision-making relevance of accounting information. It is precisely because of the fair value are voluntary on both sides to reach a rational price of the deal, which determine whether a business is not really happened, but the two sides formed by the value of consistency, therefore, the use of fair value measurement will help commercial banks improve the quality of information disclosure .This paper summarizes the relevant literature of commercial banks'information disclosure, and in conclusion, does a detailed analysis on the fair value of commercial banks to disclose the impact of information. We can sum up the impacts of three aspects: the fair values of bank assets help explain the economic value; fair value will help to measure the value of financial derivatives; fair value of the decision-making help to improve the usefulness of information. Because China's commercial banks used to use the historical cost principle, fair value will be applied to China's commercial banks. There is a certain degree of difficulty. This paper summarizes that commercial banks in our country may use the fair value of the problems encountered and the corresponding solution.