A Study On Several Theoretical And Applicable Problems Of Fair Value Accounting

In the knowledge economy, the economic environment fluctuates violently. The book value of accounting entity's economic resource based on the historical cost can't reflect its market value, which misleads the decision of investors. A kind of economic value that can reflect real condition of enterprise resource and abandon the historical cost comes to birth. That is fair value.So far, the study on fair value has changed from whether to use to how to use in the real world and has made certain achievements. But in our country, there are many doubts in the necessity and feasibility, and how to use fair value is especially at the confused condition, which has enormously hindered the development of the fair value in our country, and will seriously affect accountant's development direction in our country, therefore, fair value is a topic which is worth studying.The article adopts traditional standard research methods. Based on the present situation and concerning the research on fair value home and abroad, the thesis introduces the background and its theoretical basis, the article is carried on the elaboration of the fair value's basic concept and the fair value with other measurement attribute's relations, which is the basis of the following article; Then by review of the fair value development course, it summarized its influence - accountant which produced to accountant to measure attribute vicissitude at the same time, accountant has also had a series of vicissitude: from information view to measurement view, from the traditional income to the synthesis income, preserves the material object from the capital to preserve and so on. and because the fair value has the superiority which the historical cost is unable to substitute, it will certainly turn to the historically inevitable development trend; The article then analyses several difficult questions in the fair value utilization - fair value's measurement, reliability, the fair value and the profit operation. Through the erroneous zone analysis, it will prove that the fair value is feasible. Finally by combining the present utilization of fair value in our country, the article analyzes with emphasis the problem of the use process of fair value in our country, and pointedly suggests correct use of the fair value measurement attribute and the countermeasures, pointing out that our country should improve the external condition of the consummation fair value and strengthen the personnel standardization, so as to strove for sound and correct implementation of fair value accountant in our country.