A Research Of Fair Value Measurement Range

With the prosperity and development of the global economy, the changing economic environment, economic matters as accounting records, the need to continue to improve the technical means to provide more useful information and decision-making for users of financial information. Currently, the accounting measurement primarily based on historical cost, other accounting measurements exist together, the situation has formed for a long time. However, due to the current economic market, more actives and more complex business environment change more quickly, measured at historical cost accounting led to some extent and has been unable to record and provide relevance good service, so the scope of the introduction of fair value and expanding fair value is increasingly important. Fair value measurement application requires specialized personnel and models based on market data to measure and assess. As the value of the asset discovery technology just to meet this requirement, a more reasonable and accurate determination of the fair value at providing protection.In this paper, based on the financial report for the purpose of asset valuation starting value through contact, evaluation and accounting measurement of assets at fair argument between the proposed expansion of the range of fair value accounting, and has been used on our current fair value of subjects in-depth analysis, expanding the use of fair value measurement and theoretical subjects were analyzed case, and I explain why some subjects can’t use fair value measurement. Eventually come about the conclusion that the need for the fair value of assets and services to expand the use of fair value accounting, and recommendations on asset valuation practice of accounting services.Through discussion of the article, and I hope in the future to further develop of the fair value on the assets assessment techniques applied when accounting measurement from both theoretical and practical aspects play a role in the promotion.