The Evaluation of the Usefulness of the Fair Value Based on BP Neural Network
Hui Ying · Science Technology and Industry · 2009
The fair value measurement attribute has been 2 years in the listed company and 1 year in the state-owned enterprises.From its financial report,it is not difficult to see that the fair value measurement attribute covers a broad range but it is cautious in the applications of financial report.In this paper, taking the above as a background, the usefulness of fair value is further evaluated according to Enterprise's practical data.