Accounting Statements And The Fair Value Of Listed Companies In Intellectual Research

Intellectual listed companies discussed in the article involve various field of enterprises, including high-tech, prospective designing, television advertising media and others. The intellectual listed companies undertake the important missions such as the transformation between science and technology and the actual economic fruit, the implementation of the scientific concept of development, the adjustment of our economy and industrial structure and the improvement of China's economic and technological international competitiveness. In this context, we need to find a more objective and accurate method which is able to reflect the fair value of the intellectual listed companies.This paper consists of five parts. The first part is the introduction, including research background, literature review, research methods, and possible innovations. The second part is the overview of intellectual enterprise's fair value theory, including the concept of intellectual enterprises and the fair value, the overview of the method for calculate the fair value of intellectual enterprises. The third part is case study and analysis on the difference between book value and fair value. The fourth part is financial indicators analysis of intellectual listed companies'book value and fair value. The fifth part is the conclusion, the general approach for the reform and the limitations of research.This paper checks the intellectual listed companies'fair value (assessed valuation value) against book value of financial statements. From the existed knowledge, the author found that the accounting standards all over the world have never involved the reliable and effective measurement and validation criteria of intelligence enterprises'fair value. With the practice experience, related research and capital rating criteria, the author puts forward the general approach that it has to reform the method for making accounting statements under, and improves the quality of accounting information, through case study and the statistical analysis of listed company's financial indicators on the SME and GEM board. Moreover, the author made the suggestion that it should reform the current listed offering price that major asset restructure of listed companies should price its outstanding shares on a basis of fair value, and the impact of fair value on the issue price should be considered listed companies decided to start its IPO.