Business, Management and Accounting
8 years ago

Fair value research shapes future financial instrument accounting practices in China.

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Journal of Hangzhou Dianzi University
Topics and Trends of Studies on Fair Value of Financial Instruments:Based on the Preliminary Evidence of Domestic Mainstream Journals from 2008 to 2013
Hao Yu-gu

Paper Summary

Fair value is a crucial way to measure financial instruments, ensuring accurate accounting information. Research in China from 2008 to 2013 focused on topics like reclassification of instruments, fair value hierarchy, and the value relevance of fair value. With the adoption of CAS 39, further studies will likely concentrate on fair value measurement of financial instruments.

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