The Study of Accounting Measurement Mode Based on Fair Value Perspective
Available Online December 2014.
- https://doi.org/10.2991/asshm-14.2014.56How to use a DOI?
- measured at fair value; fair value accounting; accounting measurement mode
- When it occurs financial crisis, most of the global financial assets may lose an active market, and the financial assets or liabilities fair value estimation will lose the foundation, a main body can not use fair value to measure its financial assets or financial liabilities. According to the experience of many years research, this paper carried out the appropriate improvements to the current fair value accounting to adapt to the new economic situation needs. The research results will play a very good help to ensure the stability of the fair value when the the financial crisis occurs.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Wang SiYao PY - 2014/12 DA - 2014/12 TI - The Study of Accounting Measurement Mode Based on Fair Value Perspective BT - 2014 2nd International Conference on Advances in Social Science, Humanities, and Management (ASSHM-14) PB - Atlantis Press SP - 198 EP - 200 SN - 2352-5398 UR - https://doi.org/10.2991/asshm-14.2014.56 DO - https://doi.org/10.2991/asshm-14.2014.56 ID - SiYao2014/12 ER -