The Research On Impact And Application Of Fair Value In Financial Instruments

Fair value is always a challenging hot spot and difficult problem in accounting frontiers. In 2007, the financial crisis caused by the supreme crisis even make the fair value measurement dispute push to limelight wave. What is more, finance point out squarely that financial tools fair value measurement is the chief culprit of the financial crisis. Although the financial crisis did not have a great impact on china's economy, it is a wake-up call to our financial tools fair value measurement.Compared to some developed countries such as the United States, our financial products is limited, financial innovation is insufficient, the research of the fair value is relatively weak and backward, while the time of the application of fair value in financial tools is not long, so the fair value of the application in financial tools is a very worthy research. Studying the effects of the fair value measurement financial instruments will be a guide and give reference to future financial product innovation.In view of this, the author introduces related theory of fair value and financial tools and discusses the ways of the fair value's impact in the application of financial instruments, analysis financial instruments classification, the confirmation of the fair value, the disclosure of financial statements will have a huge influence on enterprise financial statements. Then, by collecting all the financial data of a-share listed companies in ShangHai from 2007 to 2009, the author analysis the influence of financial tools fair value measurement to the financial industry and the banking enterprise's financial position and operating results. Then based on this, the author puts forward policy Suggestions.