公允价值对（Fair value pair）.docVIP

公允价值对（Fair value pair） Fair value to.Txt, we see the real grey wall with one eye, but fly bravely with the other eye, close to the dream. Men like obedient women, but if a man loves a woman, he will listen to her without knowing it. Analysis of the influence of fair value on investors investment decision I. Introduction At present, the definition of fair value, IASB is defined as: in fair trading, the parties who are familiar with the situation voluntarily to carry out the assets of the exchange or the amount of debt liquidation. With the establishment of the market economy status and the continuous reform and innovation in the domestic financial field, the traditional historical cost measurement can not meet the demand of capital market development and investors investment decisions. 2007 annual reports of fair value changes in profits and losses of the company accounted for 21.86% of the total number of listed companies A shares, increased to 25.27% in 2008 (Xu Jingchang, Ceng Xueyun, 2010). As can be seen from the data, the use of fair value measurement of the company more and more, the fair value gains and losses of the impact of more and more widely. Profit and loss is an important factor affecting the companys financial statements, affecting investors investment decisions. Therefore, it is necessary to discuss the impact of fair value on investors investment decisions. The relationship between fair value and of investors, to investigate the effects and mechanism of the fair value of the investment decisions of investors, and in recent years, active investment real estate as an example to illustrate the mechanism, and then analyzes the advantages and disadvantages of the fair value of the investment decision for investors, puts forward relevant improvement suggestions. Two, the influence mechanism of fair value on investors investment decision (I) the general principle of fair value affecting investors investment decisions; Different accounting measurement attr