The Studies Of Bank Loan Value Measurement

Commercial banks are the core of the financial system, and the stability of commercial banks have great significance for the National economy sustained and healthy development, lending is the most important business of Commercial bank,also is the main source of profits of commercial banks, while bank loan losses, one important reason,usually result in operating difficulties or even bankruptcy. In2008, financial crisis damaged to the global economy, and the banking suffered heavy losses in Europe and America.The original loan measurement model are blamed for failling to reflect the loan losses. Many international organizations and many governments called for improved the original loans measurement model.The new measurement system must meet the banking against the risks and ensure the stability of banks operating requirements.Starting from solving the above problems, this paper focuses on bank loans should be measured at fair value properties, and estabing a fair value measurement to measure the value of the loan. It is a front topic in domestic and abroad accounting circle.and also a key study topic for accounting profession in the future several years.This paper is divided into seven chapters. Chapter1Introduction, this chapter introduces the topics of background and significant, methods and innovation, and reviewes the previous measurement of bank loans. Chapter II sets out the definition of bank loans that use the amortized cost of existing loans are measured at historical cost measurement properties, the loan value is the key to the measurement of loan impairment; and our system of provision for impairment of loans History in detail comb. Chapter III of the bank’s provision for loan impairment sense and principles are discussed. Fourth, the five chapters analyze the current domestic and international bank lending problems of measurement and accounting standards compared with the bank regulatory requirements, the need for the existing loan value measurement model to improve it. Chapter VI is the main part of the thesis put forward to solve the existing problem loans measurement response, demonstrated the use of fair value measurement of the need for loans, make loans to the definition of fair value measurement, drawing KMV model and the measurement of VaR model were loans loss has occurred and expected loss in order to establish the value of loans measured at fair value model, noting that with the expansion of the model can be used for the measurement of other assets. Part VII, lending should clarify the use of fair value measurement and significance, and that the lack of research articles and prospects.