Fair Value On The Listed Company Profits Impact Analysis

February 15, 2006 the Ministry of Finance issued new accounting standards, the biggest highlight is the full introduction of fair value measurement attribute. The fair value of the new guidelines reactivated, along with the listed companies to use fair value measurement model deepening the breadth and depth, are bound to face many problems. Especially from 2007 to 2008 China's stock market has experienced ups and downs of volatility, so that fair value measurement basis of financial assets or liabilities, the changes in fair values have experienced ups and downs, The resulting fair value measurement model of the profits of listed companies here? How much impact? These are precisely the topic of this paper the meaning and value.This article is divided into five chapters to the fair value of listed companies to discuss the application. The first chapter introduces the research background and significance of this article reviews the domestic and international research on the fair value, finally outlines the research method and research. Chapter II describes the fair value of the basic theoretical knowledge. First, analyzes the theoretical basis of fair value measurement; Secondly, the determination of the fair value method mainly at market, similar item method and valuation techniques law. Again, the analysis of the fair value measurement model and the relationship with other measurement attributes. The third chapter describes the first use of the fair value of our history, It is divided into opening, abandoned, reuse three stages; and only use the fair value of re-analysis and application of motivation and so on. Chapter IV we focus on analysis of the fair value accounting standards in China in the application of specific criteria, combined with case analysis and evaluation. Focus on the fair value of investment real estate and financial instruments such as the use of specific accounting standards in the impact analysis. Chapter V The fair value for the problems in the process of applying some suggestions, mainly to develop separate criteria for fair value measurement to establish the fair value assessment of applications, the introduction of comprehensive income reporting measures. In summary, this new criterion in the theory of normative analysis based on statistical analysis, to collect, organize the 2007 annual reports of listed companies in 2008 data. Horizontal, from the analysis of the specific projects listed companies to adopt fair value of financial assets, the impact on the profits of listed companies; vertical, at fair value through profit or loss as a research starting point, the main income statement of the fair value of listed companies on the profit or loss of the total impact analysis of the economic cycle in the rose fell within the fair value measurement model for the degree of influence profits of listed companies. After the empirical analysis, based on the proposed use of fair value measurement model of recommendations for improvement.