Fair Value Accounting Estimate: Theoretical Analysis

Yun Yu ()
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Yun Yu: Hunan University

Chapter Chapter 11 in The 19th International Conference on Industrial Engineering and Engineering Management, 2013, pp 103-112 from Springer

Abstract: Abstract Fair value measurement uses a lot of estimates and assumptions, the study of fair value measurement in this paper was based on the perspective of accounting estimate. Referring to International Financial Reporting Standard 13 (2011), Fair Value Measurement and Statement of Financial Accounting Concepts No. 8 (2010), Conceptual Framework for Financial Reporting, the paper examined the connotation of fair value accounting estimate and clarified that fair value accounting estimate was in accordance with the objective of general purpose financial reporting and qualitative characteristics of useful financial information.

Keywords: Accounting estimate; Fair value accounting estimate; Fair value measurement; Faithful representation (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-642-38442-4_11

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DOI: 10.1007/978-3-642-38442-4_11

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