Application of Fair Value Measurement in China: Problem and Prospect

DOI

10.2991/icssr-13.2013.48How to use a DOI?

Keywords

fair value; measurement; application; prospect; perfection

Abstract

Fair Value has been taken very seriously around the world since its potential high relevance. China has widely introduced the measurement attributes to the new measurement methods. Large amount of enterprises went bankrupt or suffered capital decrease during financial crisis because of the utilization of Fair Value Measurement, which caused many negative discussions about Fair Value Measurement. To make the concept of Fair Value Measurement acceptable by more people and correctly practical in the background of increased extent of application of Fair Value Measurement, this research mainly described the problems related to the application of Fair Value Measurement in China and give an outlook about it.

Copyright

© 2013, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Xuexin Liu
AU  - Jiayi Yuan
PY  - 2013/07
DA  - 2013/07
TI  - Application of Fair Value Measurement in China: Problem and Prospect
BT  - Proceedings of the 2nd International Conference on Science and Social Research (ICSSR 2013)
PB  - Atlantis Press
SP  - 221
EP  - 224
SN  - 1951-6851
UR  - https://doi.org/10.2991/icssr-13.2013.48
DO  - 10.2991/icssr-13.2013.48
ID  - Liu2013/07
ER  -