The Study of Accounting Measurement Mode Based on Fair Value Perspective

DOI

10.2991/asshm-14.2014.56How to use a DOI?

Keywords

measured at fair value; fair value accounting; accounting measurement mode

Abstract

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.

Copyright

© 2014, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Wang SiYao
PY  - 2014/12
DA  - 2014/12
TI  - The Study of Accounting Measurement Mode Based on Fair Value Perspective
BT  - Proceedings of the 2014 2nd International Conference on Advances in Social Science, Humanities and Management
PB  - Atlantis Press
SP  - 198
EP  - 200
SN  - 2352-5398
UR  - https://doi.org/10.2991/asshm-14.2014.56
DO  - 10.2991/asshm-14.2014.56
ID  - SiYao2014/12
ER  -