Analysis of the Implementation of Fair Value in China

  • Liu X
  • Wang L
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Abstract

Since the application of New Accounting Standards, lots of attention has been concentrated on fair value measurement. This paper is an analysis of the implementation of fair value in China listed companies through an empirical method. By using the data of listed companies in 2007-2008, which belongs to the security markets of Shanghai and Shenzhen, we summarize the situation of applying the fair value measurement in listed companies, the effects of fair value measurement in profit aspect, as well as the problems to be resolved. The analysis is very helpful for both further researches on implementation guidance, and applying the fair value measurement appropriately in China listed companies.

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APA

Liu, X., & Wang, L. (2009). Analysis of the Implementation of Fair Value in China. International Business Research, 2(4). https://doi.org/10.5539/ibr.v2n4p184

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