The Study On Information Disclosure Of Fair Value

With the continuous economic development, accounting environment has undergone tremendous changes, measured at historical cost of the decision usefulness of financial information has also been questioned. To improve the quality of accounting information, in 2006 China promulgated the "Enterprise Accounting Standards" provides some of the items in the fair value can be used.Under the mixed-measurement mode of historical cost and fair value, the contents and methods of the fair value information disclosure become a concern.The content and manner of fair value information disclosure will have different impacts on users of the report ,especially in the era of financial crisis, it is a worthy of concern that how to disclose fair value information can obtain information valid. Therefore, under the pressure of these issues, in-depth study on the information disclosure of fair value has an important practical significance.In the context of the financial crisis, on the analysis of the information disclosure of fair value, the article obtained problems during the disclosure, that the effectiveness of the fair value disclosure is inadequate.From the perspective of financial reporting and regulatory, the article find the root causes, situation of China, the article concluded the way of fair value disclosure.In order to solve the fundamental problem of the fair value information disclosure, this paper argues that first of all focus on improvement of information disclosure system and the supervision of information disclosure; by some of the problems exposed in the financial crisis,we can see that to improve the status of real-time disclosure is necessary; Secondly, to strengthen the risk disclosure of reporting is necessary; Finally, to improve the valuation techniques of the fair value is necessary.