Business, Management and Accounting
8 years ago

Fair value accounting revolutionizes China's new accounting standards.

3 views
Journal of Shanghai Lixin University of Commerce
Value Measurement Methods—Present Value and Fair Value
Xie Shi-fen

Paper Summary

The article discusses how present value and fair value are important in international accounting. It reviews research findings, analyzes challenges, and talks about using fair value methods in China's new accounting standards.

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