The Research On Fair Value Application In China

Since the historical cost measurement attributes facing economic environment huge change and increasingly presents its limitations, accounting development a variety of different measurement attributes, such as the current cost, the current market price, net realizable value, the future cash flow of the present value and its fair value, etc, so the traditional sense of historical cost accounting measurement model is gradually changing with historical cost measurement of multiple attribute and mainly hybrid measurement model. In these measurement attributes in the most conspicuous is fair value, it is considered to be the most relevant financial tools, measurement attribute of derivatives is only related measurement attributes, by more and more national criterion formulating institutions and international accounting standards board are widely used in the system of accounting standards, become a second only to the historical cost of important measurement attributes. In the economic development, China is also extremely product to involve the fair value of the application and research process. However, in the volatile market environment, by using model pricing and market valuation of the fair value of the also has many insufficiencies and areas in need of improvement.This article from the fair value of the basic concept of fair value, this paper introduces the implication and three grades. Then simply introduces fair-value accounting the development process and characteristics of fair-value accounting, to the question put forward the theoretical groundwork. Through summarized the fair value measurement in the development of our country course demonstrated the necessity of its application in our country. Then through the introduction of the fair value measurement to our country enterprise accounting business processing influence from the Angle of code regulating introduced fair value its application in China. Then, the emphasis is summarized, analyzed the fair value is applied in our country appear in specific problems. At last, this paper explores the method to solve these asked subjects. Fair value of introduction is our country accountant on the history of a major reform, it actively face and improvement in the process of reform facilitates the shortcomings and problems in our country fair value accounting of development and perfection, so this paper innovation points are concentrated in perfect fair-value accounting proposals to the problem put forward some proposals for improving the bold. Like in solving the fair value measurement kiss cycle brought forward the establishment of the changes in the fair value and losses deferred entry; To solve the fair value measurement to conform to the matching principle issues into symmetry principle, Using the fair value measurement for solving the problem of valuations profit operation but proposes how to make a clear distinction the changes in the fair value and profit relationship advice.