Study On Fair Value Accounting:the Merger Of Enterprises In Fair Value Measurements

China’s Ministry of Finance issued the new" fair value measurements" accounting standards in2014, marked the beginnings of the fair value measurement enter the widely used age in China. Account academia and practical circle paid great attention to the fair value measurements, and it also touched off the Chinese people afraid the abuse of fair value to manipulate profits practices in history may repeat itself. On the basis of the fair value theories of overseas and domestic experts, start from the basic theory, basic concept of fair value to research the development process and status of the modern concept. Then, we analyze the simulated case of the merger of enterprises in fair value measurements for financing decision. And expound the difference of the reliability, relevance and non-durable as the core in financial information disclosures when using different measurement model in the same case.Theoretical part of this paper has3points as follows:1, the basic theory of the fair value;2, Analyzes the China’s accounting standards in the fair value of the history and the new development situation;3, the differences in fair value measurements under the background of the convergence to international accounting standards.Instance part of the this paper has3points as follows:1, Analyzed the differences when using the different measurement model in case the merger of enterprises under the same control and not under the same control;2, Discusses the differences of financial information disclosures in business reputation, which formed by the merger of enterprises;3, Discusses the follow-up fair value measurement advice of the merged enterprise. Through the above points, accounting treatment Suggestions are put forward, combined with examples comparison and financial data related.This paper research results suggest that China’s current application of fair value have made obvious progress, with the new release "fair value measurements " accounting standards, the fair value measurements in China enters the unified, standardized, widespread use age. But in practice, there are some problems:such as the different fair value measurement in the merger of enterprises under the same control and not under the same control, the one-sidedness of business reputation, the different of fair value measurement in parent-subsidiary companies, etc. The paper based on the simulated case, by calculation, comparison and analysis, may improve Suggestions of fair value measurements in the merger of enterprises.