analysis of financial instruments measured at fair value in the network using（分析金融工具在网络使用公允价值计量）.docVIP

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analysis of financial instruments measured at fair value in the network using（分析金融工具在网络使用公允价值计量）.doc

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analysis of financial instruments measured at fair value in the network using（分析金融工具在网络使用公允价值计量）

Analysis of financial instruments measured at fair value in the network using Write papers network: [Paper Keywords] fair value accounting [Abstract] In 2006, the Ministry of Finance issued new accounting standards, the full introduction of fair value measurement attribute, requires financial instruments, investment property, debt restructuring, non-monetary transactions and non-business combination under common control, etc. are the use of fair value. now on the fair value measurement of financial instruments in use to make a brief analysis. First, the theoretical basis of fair value On the fair value of the current national accounting standard-setting bodies expressed their definitions vary. IASC323 number of criteria that the fair value is familiar with the situation and willing parties in a fair deal based on the exchange of assets or debt settlement amount. FASB SFASNO. 133 in the view that fair value is a voluntary transaction’s current transactions, asset sales, debt was incurred or the amount of settlement, rather than forced or liquidation sale price in China lt;lt;Accounting Standards’ definition of fair value is familiar with the situation in a fair deal in the consensual exchange of assets or liabilities, settlement amounts, although expressed in different, but the core is the same, meaning that the objective of fair value is not subject to restrictions under the conditions of market exchange value, that is market prices. Fair value measurement of assets and liabilities in accordance with fair trading familiar with the transaction consensual exchange of assets or debt settlement amount. Second, the introduction of fair value measurement of the background As China’s capital market development, share-trading reform of the basic completion, more and more stocks, bonds, funds and other financial products listed on the exchange, making the transaction of such financial assets has become a more active market, Therefore, China h