_企业会计准则_公允价值计量问题研究(8)

中国会计学会会计基础理论专业委员会2010年专题学术研讨会 2010年3月21日

A Research on Fair Value Measurement Issues

within Chinese Accounting Standards

Abstract:“Fair Value Measurements” has long been regarded as a tough issue in world-wide financial reporting. China has prudently introduced Fair Value Measurement into its accounting standard system. This paper reviews the Fair Value applications within Chinese accounting standards, analyzes its possible deficiencies, and based on the current relevant international literatures, puts forwards appropriate proposals for further improvements.

Keywords:Accounting Standards, Fair Value Measurement, Possible Deficiencies, Proposals for improvements

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