The Requirements of Fair Value Measurement on Market Environment

Fang Liu ()
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Fang Liu: Hunan University

Chapter Chapter 34 in The 19th International Conference on Industrial Engineering and Engineering Management, 2013, pp 321-330 from Springer

Abstract: Abstract The market environment in which fair value is applied is seldom touched upon by relevant researches of fair value. From three perspectives of value goal, definition and value evaluation, this paper analyzes the requirements imposed on market environment by fair value. Taking the market environment in emerging nation and the financial crisis environment as analysis models, this paper makes a deeper discussion and gets some enlightenment for the measuring of our country’s fair value. Therefore, this analysis is of some practical meaning for institutionalizing the framework of fair value measurement with Chinese characteristics.

Keywords: Fair value; Market environment; The fair value hierarchy; Valuation techniques (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_34

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DOI: 10.1007/978-3-642-38442-4_34

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