The Research On Leading Valuation Methods Into Fair Value Measurements

In recent years, valuation for financial reporting has gradually come into sight, and become a common focus of research topic between accounting filed and valuation filed. As to professional valuation, it can both solve the problem for recognizing fair value under insufficient market and provide technical protection for fair value measurement. As to accounting measurement, the increasing status of fair value accounting will further promote this kind of cooperation.However, most domestic research put the emphasis on conceptual distinction between accounting and valuation, and do not deeply discuss when and where lead valuation into accounting. If so, how to lead into. For these research gaps above, this paper focus the interface between the fair value in accounting and valuation, at the same time it assumes a case that valuation can be used in fair value.Based on the elaboration and analysis of relevant literature at home and abroad in Chapter one, this paper explained fair value in accounting and the value in assets valuation by value formation theory in Chapter two. In Chapter three, by compared fair value in accounting with market value in valuation, it demonstrates intrinsic unity of the essences between them, connecting the properties of accounting fair value and the market value. In Chapter four, this paper focused on to the comparison and limitations of valuation methods, and discussed the entrance for valuation applying to fair value measurement. In Chapter five, it analysed the role which valuation played in fair value measurement, and valuation for financial reporting standards system at present. For making a thorough inquiry about valuation applying to fair value measurement, it gives an example of investment property. At last, this paper gives some practical policies aiming to solve difficulties of leading valuation into fair value measurement.