Problem and Improvement of Fair Value in the Perspective of Financial Crisis
Jiangsu University of Science and Technology, 212003, Zhenjiang, Jiangsu, China
Fair value is a kind of value estimation mode. But with the breakout of financial crisis, people started to doubt the impact of this value estimation mode. This article starts with the disputes from various parties about the fair value in the financial crisis, introduces the background of financial crisis and analyzes the manifestation problem of fair value based on the facts that the fair value has an effect of risk amplification and its measurement intensifies the fluctuation of enterprise business performance. Then it also proposes some corresponding countermeasures to perfect the measurement property of fair value based on the confirmation of the fair value measurement.
Key words: fair value measurement / fair value / problem and countermeasure
© Owned by the authors, published by EDP Sciences, 2015
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 2.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.