第1个回答 2013-03-06
Fair value has more reliable provision of information needed by users of relevant information, to reflect the characteristics of the future, and now more and more people pay attention to.With the rise of knowledge economy, the speed of financial innovation tide of the hurricane, the market competition is becoming increasingly fierce, more is to provide a bigger stage.Through the analysis of the fair value in the comparison and application of the current situation of our country, the fair value of understanding accounting personnel, at the same time, we should be aware that, in today's fair value application problems can not be ignored.The introduction of fair value is the inevitable connection with the international accounting, and accounting development in China, in order to make better use of fair value attribute in the field of accounting function, must refer to foreign standards and to improve the fair value measurement combined with Chinese characteristics, and vigorously to create a consistent with fair value accounting environment.We have reason to believe, the fair value is still represent the general trend.
第2个回答 2013-03-06
With more reliable fair value provides information needed by users of the real information, reflect the present and future-oriented features, such as more and more people to attention. With the rise of knowledge economy wave, financial innovation boom, an increasingly competitive market, but also provides a larger arena. By analyzing the situation and application of fair value in China, deepen the understanding of fair value accounting staff, at the same time we should know clearly recognizes that today's problems in the application of fair value can not be ignored. The introduction of fair value is the inevitable convergence with international accounting standards and accounting development in China needs, in order to better play the fair value of properties in the area of accounting roles, must refer to the relevant foreign standards in combination with Chinese characteristics improvement of fair value measurement, to establish and adapt to the fair value accounting environment. We have reason to believe that fair value is still the next big thing.