Measured At Fair Value Of China's Listed Banks

To be in accordance with the international accounting standards, on February 15, 2006, Ministry of Finance issued a series of new accounting standards which included 1 basic criterion and 38 concrete criterions. During the new standards, , , , are the most interrelated with the banking industry. Compared with past standards, the most obvious characteristic of the new accounting standards is the reutilization of fair value. So the promulgation and implement of these 4 financial instruments made everybody were curious about the influence of fair value method on banks. Especially in recent years, there has been an upsurge triggered by a series of listings of many state-owned banks. Under such circumstances, it is necessary for us to go deep into the impact of fair value measurement on listed banks and to put forward our suggestions. The research on this field has important significance to promote long-term and steady development of the financial market of China.This thesis mostly adopts normative research method to describe and analyze the author's viewpoint. First of all, through fresh annul financial report of five listed banks in 2007, we can take the knowledge of the actuality of listed banks which putting the fair value measurement for the first year. Then together with many arguments of Hesperian on this field, we take an ulterior step to analyze the inference and impact of fair value on listed banks. At last, on the basis of summarizing the whole paper, the author put forward some suggestions to accounting standards setters, listed banks and banking regulation institutions.