Thinking of the New Accounting Standard Systems on the Fair Value

DOI

10.2991/icassr-15.2016.84How to use a DOI?

Keywords

New accounting standard Systems, Fair value

Abstract

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.

Copyright

© 2016, 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  - 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  - Proceedings of the 3d International Conference on Applied Social Science Research
PB  - Atlantis Press
SP  - 307
EP  - 310
SN  - 1951-6851
UR  - https://doi.org/10.2991/icassr-15.2016.84
DO  - 10.2991/icassr-15.2016.84
ID  - Cheng2016/08
ER  -