Thinking of the New Accounting Standard Systems on the Fair Value
- Ming-e Cheng, Yang Tang
- Corresponding Author
- Ming-e Cheng
Available Online August 2016.
- https://doi.org/10.2991/icassr-15.2016.84How to use a DOI?
- New accounting standard Systems, Fair value
- The ministry of finance in February 15, 2006 release, including one principle and 38 specific standards of the new accounting standards system, in many aspects to realize the new breakthrough, including the use of fair value measurement attribute is the most striking aspect. In this paper, the new accounting standards in fair value concept, the use of fair value and the fair value of application of thinking about three aspects to carry on the analysis, this paper put forward own corresponding opinions.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Ming-e Cheng AU - Yang Tang PY - 2016/08 DA - 2016/08 TI - Thinking of the New Accounting Standard Systems on the Fair Value BT - 3d International Conference on Applied Social Science Research (ICASSR 2015) PB - Atlantis Press SN - 1951-6851 UR - https://doi.org/10.2991/icassr-15.2016.84 DO - https://doi.org/10.2991/icassr-15.2016.84 ID - Cheng2016/08 ER -