Research On The Fair Value Application In Asset Devalue

With the fluctuating of economic environment at the era of the knowledge economy, according to the historical cost, book value reflecting accountant individual economy resources seriously deviate its market value, has affected the economic policy-maker's correct decision-making, one kind of measurement which has abandoned the view of cost measurement, could reflect the value of accountant individual economy resources, arose at the historic moment, which was the fair value.So far, the international research on fair value has changed from whether need to be used or not to how to utilize concretely, and yielded the certain result. the fair value accountant's research changes has been, The fair value application in the asset certainly is not a new topic, but because the fair value application has been limited in our country at present situation limitation, this article reset a examining to this fair value application question, further discussing and the researching.This article used the traditional standard research technique, introduced the fair value basic theory, the fair value origin, the concept, the connotation and the essence, as well as the localization of the fair value attribute which has carried on the elaboration; meanwhile carried on the essential summary about the asset devalue in the aspect of historic origin ,essence, confirmation standard, measurement attribute and measurement principle , thus had laid down the rationale for the behind research; to the question of the fair value application in the asset devalue, made further analyzing and judgment in the terms of the asset concept evolution history, importance of the asset devalue in the asset and reasonable of the fair value application in the asset devalue, summarizing the rationale of the fair value application in the asset devalue; in this foundation, embarking on the history of the fair value utilization in the American asset devalue, exhaustively summarized the fair value measurement procedure and the method: actual price of fair transaction on the measurement day, the market price , the similar project method, the estimate technology method, this core question of the fair value in the asset devalue application, finally combining with the present application situation in our country, and regarding the insufficiency of the fair value application in the asset devalue in the new standard, proposed a opinion , and put forward the proposal to the future application prospect.