| Fair value attracts much attention from accounting academia and practitioners due to the fast emergence and development of financial instruments and their derivatives in1980s of the last century.We must solve the measurement problem of fair value in order to use it, FASB has issued the standard of "fair value measurements".The pattern of accounting measurement in our country was based solely on history cost pattern, and the application of fair value measurement is more prudent , little research has been conducted in theory, and be lack of a unified and explicit standard of the concept basis and measurement technology of the fair value, so it is of great practical significance to discuss the application of fair value.Making clear the standard and method of fair value measurement is the protection of the reliability of fair value, and it's good for the executing of the 2006 accounting standards, so that it will achieve the accounting objective to provide information that should be kept in mind when making a decision. With the establishment and improvement of China's socialist market economic mechanism, and the improving of the standard of the measurement technology, the method to get the fair value is further guaranteed.The thesis' scope is to discuss about the determinate of fair value by the research of the connotation and method of measurement of fair value, so that it will improved the reliability and behavioristic of the fair value measurement.The text of the thesis is composed of four parts:The first part is the basic theory of the whole text, in this part , the most important question to research fair value is discussed. The first section compares and analyzes many definitions and characteristics of fair value. The second section analyzes the concept and range of fair value determination.The second part analyzes and summarizes the harvest of many countries and organizations' research. The first section discuss the development and research of fare value by FASB, and develop according to the norm of fair value on the balance sheet.The second section discuss the development and research of fare value by ASB; the third section expound the harvest of those of the England and some other countries and organizations' research ,and compare the method of ascertaining fair value and the definition of fair value in different countries ,so that we can learn lessons.The third part is the key point of the whole text, it systematically research the determinate technology and application of fair value. First ,the principles and steps of the determination of fair value is determined, the general and special method of the determination of fair value is summarized, then the principle to select evaluation technology is brought up, at the same time it is suggested that the assessment of fair value can be use for reference at the proper time.At the last of the part ,the application characteristics of different methods is discussed .The characteristics of the object to measure and the effected factors should be considered to ensure the reliability of fair value ,and the binding measures should be adopted to guarantee the independent character of professional staff.The first section of the forth part analyzes the new circumstances our country confronted from the scope of the using and influence of fair value in 2006 accounting standards ;the second section expounds the current situation of fair value , raising the questions to resolve. At last, the third part put forward suggestions to confirm fair value effectively, including that learning and mastering the newest international achievements in the studying of fair value; enhance personnel training to improve their professional skills; refine technique to confirm fair value , improving the system of legal supervision; the management must be restrained; standardize the open markets to obtain the information that is related to confirm fair value . |
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