The Impact Of Fair Value Measurement On The Financial Situation Of Listed Commercial Banks

The global economy suffered heavy losses after the subprime crisis of 2008.The fair value of financial instruments have volatility especially in financial industry.Many enterprises.Some gains and losses are not good for confirmation,causing people to doubt the fair value of the measurement methods.In order to the preservation of their capital,various countries have begun to amend the relevant accounting standards.After 2012,China's fair value measurement approached to solicit opinions.The Ministry of Finance added a number thirty-ninth accounting standards in 2014 and encouraged domestic and foreign listed companies to implement.Banking industry as a pillar industry in China's financial sector,which listed commercial banks in major changes.Although most of the listed commercial banks in financial instruments at fair value,but its use is not comprehensive.Most of the commercial banks in the real estate investment measurement does not have the use of fair value measurement,This paper studies the stock shares of listed commercial banks in the fair value of financial assets.Afer the simple discusses the theoretical basis of fair value measurement,it mainly analyze the fair value of financial instruments on the impact of enterprises the financial situation from the fair value measurement and the changes in the fair value.Then it related the financial status of the data content of listed commercial banks from the assets and liabilities,net profit,the interests of shareholders,the investment value of stocks and bank supervision aspects.In order to better adapt to the market economy,the fair value measurement to make better use of the banking practice to realize the coordination of the development of bank reform and fair value measurement.