Talks On The Fair Value Introduced In The China New Accounting Standards

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Issue:

Business

 

Written by:

Gertrude V

 

Date added:

December 21, 2014

 

Level:

University

 

Grade:

B

 

No of pages / words:

4 / 1061

 

Was viewed:

752 times

 

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Essay content:

One of the most important introductions is the fair value measurement. I?Fair Value and its application environment. Fair value is the amount for which an asset could be exchanged between knowledgeable, willing parties in an arm's length transaction. The imprecation of the Fair Value is limited to the market environment...
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Consider the transaction value to reflect the current fair market value; if there are not active markets, and it’s not easy to find similar assets or similar asset’s active markets, the present value of future cash flow will be featured playing fair value. II?Fair Value in the China new accounting standard The new accounting standard system, Accounting Standards for Business Enterprises (ASBEs) consists of a new Basic Standard and 38 Specific Accounting Standards...
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