Research on Accounting Measure based on Fair Value
Available Online April 2015.
- 10.2991/icsste-15.2015.84How to use a DOI?
- accounting measure; fair value
Fair value is the inevitable trend of the development of accounting measurement. China reintroduced fair value conceptand defined the scope of the application of it in 2006 to acceleratethe progress of internationalization of China's accounting standards. This paper analyzes the problems in the application of fair value in accounting measures, and gives the corresponding measures in order to provide references for the related researchers.
- © 2015, 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/).
Cite this article
TY - CONF AU - Wang Hongni PY - 2015/04 DA - 2015/04 TI - Research on Accounting Measure based on Fair Value BT - Proceedings of the 2015 International Conference on Social Science and Technology Education PB - Atlantis Press SP - 307 EP - 310 SN - 2352-5398 UR - https://doi.org/10.2991/icsste-15.2015.84 DO - 10.2991/icsste-15.2015.84 ID - Hongni2015/04 ER -