On the market the fair value of contracts on the impact of goal-oriented.docVIP

 PAGE \* MERGEFORMAT 25 On the market the fair value of contracts on the impact of goal-oriented Of: Kim Teng Kim Lun, Zhao-Qin Jiangping Abstract: The emergence of fair value accounting measurement attributes make the content to the target tend to just, fair and open ideal. China in 2006, since the introduction of fair value, fair value of the use of the results to be explored. From the course of the study to analyze the fair value will always be subject to goal-oriented contractual restrictions on its market. and the nature of the market contracts, it will help optimize the fair market value lease to play its effectiveness. Keywords: market contracts, at fair value, impact The emergence of fair value makes the attributes of accounting metric tend to more true, fair and open from content to object. Since China has executed fair value, it is vital to research on its results. In the process of the exploratory work, it has been found that market contract always restricts the orientation of fair value and the optimization can improve its performance. Keywords:: Since the fair value measurement attributes the date appears on the show different from the previous measurement of its characteristic properties. And historical cost, replacement cost, net realizable value, present value and other measurement methods, in addition to the fair value method of choice to quantify formed common with other methods, more emphasis on the fairness of the results, focusing on trade openness and transparency in their process of .2006, the Chinese Accounting Standards issued by the Ministry of Finance, stressed the moderate, cautious introduction of fair value (Liu Yuting , 2007), marks the accounting theory and practice of community attributes such as the accounting measurement made new progress. Western countries (particularly the United States in the fair value measurement and disclosure has formed a complete framework (FASB, 2006. Western scholars in