Research on the Application of Fair Value in Financial Accounting

DOI

10.2991/ieesasm-16.2016.237How to use a DOI?

Keywords

Financial Accounting, Fair Value, Theoretical Discussion, Accounting Application

Abstract

The application of fair value in financial accounting not only contributes to enhancing the transparency of financial accounting report, but also can effectively reflect the real business of the company or the investment situation. This paper attempts to explore the application of fair value in financial accounting from the fundamental nature and characteristics of financial accounting. According to the theory of corporate finance and accounting, it is necessary to face the position and application of fair value in financial accounting. Adhering to the system of financial accounting, this article comprehensively analyzes judgment, important function, logical relationship and reliability of fair value in order to put forward some countermeasures and suggestions for the use of fair value in financial accounting.

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  - Xiaoying Li
PY  - 2016/09
DA  - 2016/09
TI  - Research on the Application of Fair Value in Financial Accounting
BT  - Proceedings of the 2016 4th International Education, Economics, Social Science, Arts, Sports and Management Engineering Conference (IEESASM 2016)
PB  - Atlantis Press
SP  - 1088
EP  - 1091
SN  - 2352-5428
UR  - https://doi.org/10.2991/ieesasm-16.2016.237
DO  - 10.2991/ieesasm-16.2016.237
ID  - Li2016/09
ER  -