The Research On Specification Of Cross-shareholdings Under The Conditions Of Fair Value

As a special shareholding structure, cross-shareholding had different roles of the aspects that double-edged sword of the market and the companies. With developing of the accounting measurement technology, the use of fair value measurement method has brought many new problems to the cross-shareholding, making the market the role of cross-shareholdings had some changes. In the context of world economic integration, strengthening business cooperation are increasingly important, particularly for the competitiveness of enterprises like ours in the world economy is still very weak country, cross-shareholding would be a promotion of the development of an effective means of domestic enterprises. However, under the conditions of fair value, the role of expansion the market volatility of cross-shareholding not only not disappeared, but also intensified, thus becoming a great instability in the economic development. How to solve the negative effects of the cross-shareholdings brought about, and give full play to the role in promoting economic development have become the important tasks of cross-shareholdings.First of all, by studying the development process of cross-shareholdings and the fair value of to arrive the different of cross-shareholding in the environment of the fair value or the absence of the fair value; and then further get the approach of norms the cross-shareholding under the conditions of the fair value of norms behavior. In this paper, under the conditions of the fair value of a code of conduct on cross-shareholdings put own views from the macro, meso and micro. The macro level is a norm of the macroeconomic environment of cross-shareholdings: the establishment of a fair and reasonable market environment and ensuring of there is a reasonable expectation of assets or securities market in the process of using fair value; the meso level is the concept of cross-shareholding enterprise group and the relevant regulator specifications include: real-time and integrity information disclosure, the assessment of capital adequacy ratio as well as different treatment of different situations of cross-shareholdings; the micro level is related to technical support: The matrix method to calculate the amount of cross-shareholdings, synthesis method and moving average calculation method and the fair value of financial instruments, as well as some of the projects can be improved in the accounting statements.