DocumentCode
492202
Title
Fair Value Measurements
Author
Zhang, Caifeng
Author_Institution
Econ. & Manage. Sch., Wuhan Univ., Wuhan
fYear
2008
fDate
21-22 Dec. 2008
Firstpage
769
Lastpage
772
Abstract
In recent years, FASB has been taking the lead in fair value measurements research. In September 2006, FASB issued SFAS No. 157, fair value measurements, which are the first and the most comprehensive accounting standard about fair value. The standard lays a substantial basis for the application of fair value, gives us beneficial enlightenment and urges us to take actual actions to deal with issues related to fair value measurements. In this paper, I review the evolution of fair value measurements, analyze the main content of Statement 157 and give comments on future research.
Keywords
financial management; information services; fair value measurements; financial accounting; information systems; level 1 inputs; Costs; Current measurement; Eyes; Fluid flow measurement; Information systems; Instruments; Measurement standards; fair value; fair value measuremts; level 2 inputs; level 3 inputs; level1 inputs;
fLanguage
English
Publisher
ieee
Conference_Titel
Knowledge Acquisition and Modeling Workshop, 2008. KAM Workshop 2008. IEEE International Symposium on
Conference_Location
Wuhan
Print_ISBN
978-1-4244-3530-2
Electronic_ISBN
978-1-4244-3531-9
Type
conf
DOI
10.1109/KAMW.2008.4810604
Filename
4810604
Link To Document