西南石油大学学报(社会科学版) ›› 2010, Vol. 4 ›› Issue (5): 69-72.DOI: 10.3863/j.issn.1674-5094.2010.05.015

• 经济学与管理学 • Previous Articles     Next Articles

PROBLEMS CAUSED BY THE RE-INTRODUCTION OF FAIR VALUE IN THE NEW ACCOUNTING STANDARDS AND COUNTERMEASURES

WANG Rui GAO Jun   

  1. School of Economics and Management，Southwest Petroleum University，Chengdu Sichuan，610500，China
  • Received:1900-01-01 Revised:1900-01-01 Online:2010-09-20

Abstract: In the accounting standards which were promulgated by chinese ministry of finance in february，2006，the re-introduction of fair value became a highlight and caused a wide range of concern in the accounting circle.This paper，starting with the definitions of fair value，discusses the outcome，development and application of fair value in China，and analyzes the advantages and existing problems of measurement model of fair value.In the end，corresponding countermeasures are presented.

Key words: Accounting Standards for Enterprises, fair value, new accounting standards, asset appraisal, accounting supervision

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