Evaluate the usefulness of accounting information based on fair value measurement by fuzzy
Yang Fang-wen, Tian Miao, Li Li · 2010
The introduction of fair value measurement has been introduced for a few years, but Enterprises still maintain a cautious attitude. Both from theory and reality, the fair value of the reintroduction is full of controversy. Whether it can reflect the usefulness of accounting information, we do some research in Beijing, Tianjin and Tangshan areas, and fuzzy evaluation method was used to evaluate the fair value, we found in China it is not optimistic to use the fair value in the financial field, we are facing many problems.