Analysis of fair value measurement attribute
Cai Ying · Journal of Fujian Agriculture and Forestry University · 2007
Starting with giving the definition about the fair value measurement attributes at home and abroad,the advantages and disadvantages of the fair value measurement attribute and its relationship to other measurement attributes are analyzed.Then the application of fair value to non-monetary assets transactions,financial instruments,investment in real estate,debt restructuring,corporate mergers and the impact on the enterprise profits and financial situation is investigated according to new accounting standards.