Proceedings of the 3d International Conference on Applied Social Science Research

Thinking of the New Accounting Standard Systems on the Fair Value

Authors
Ming-e Cheng, Yang Tang
Corresponding Author
Ming-e Cheng
Available Online August 2016.
DOI
https://doi.org/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.
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This is an open access article distributed under the CC BY-NC license.

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Proceedings
3d International Conference on Applied Social Science Research (ICASSR 2015)
Part of series
Advances in Intelligent Systems Research
Publication Date
August 2016
ISBN
978-94-6252-148-3
ISSN
1951-6851
DOI
https://doi.org/10.2991/icassr-15.2016.84How to use a DOI?
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  -