Proceedings of the 2015 International Conference on Social Science and Technology Education

Research on Accounting Measure based on Fair Value

Authors
Wang Hongni
Corresponding Author
Wang Hongni
Available Online April 2015.
DOI
https://doi.org/10.2991/icsste-15.2015.84How to use a DOI?
Keywords
accounting measure; fair value
Abstract

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.

Copyright
© 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/).

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Volume Title
Proceedings of the 2015 International Conference on Social Science and Technology Education
Series
Advances in Social Science, Education and Humanities Research
Publication Date
April 2015
ISBN
978-94-62520-60-8
ISSN
2352-5398
DOI
https://doi.org/10.2991/icsste-15.2015.84How to use a DOI?
Copyright
© 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  - https://doi.org/10.2991/icsste-15.2015.84
ID  - Hongni2015/04
ER  -