| With the changing economic environment, financial instruments to continue to emerge, and began to shake the dominant position of the historical cost, fair value measurement attributes boarded the stage of history. Accounting standards issued by the Ministry of Finance in February2006, the biggest highlight of the large-scale introduction of fair value measurement attribute, which marks the convergence of accounting standards and International Accounting Standards, to achieve new breakthroughs in the accounting profession. The introduction of the fair value measurement attribute most intuitive result is the accounting surplus impact of accounting earnings as an important indicator of the financial report, the focus of attention of corporate investors. Therefore, the fair value of the use of the impact on different sectors of accounting earnings has theoretical and practical significance.This paper reviews the status of the fair value of domestic and foreign research and development to fill gaps in areas of research, the author uses the method of combining normative and empirical analysis, focused on the impact of fair value accounting earnings in different industries. First on fair value accounting surplus theory, discusses the impact of fair value accounting surplus in the specific accounting standards. Then the form of case, from the recognition and measurement of financial instruments, investment property, debt restructuring, non-monetary assets exchange, not under common control business combinations, analysis of the fair value of the use of five specific accounting standards on accounting earnings. impact.2007-2010changes in fair values of listed companies for the study sample, the empirical analysis to prove the fair value of the impact on different sectors of accounting earnings differences. Finally, come to the conclusion of case studies and empirical analysis, recommendations and fair value of its application in China. |
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