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Title: fair value in China's accounting practices in the application of
Abstract: With the new accounting standards promulgated and implemented, the fair value of China's accounting practices in the application of more and more. Therefore, we must first clear the definition of fair value, and how to confirm the nature of fair value. Fair value of the confirmation of China's current market value is the main law, and cash flow method. Fair value of the general approach, usually including the market price of similar items and valuation of technology law. However, the applied research on the current situation, the fair value in China's accounting practices are still in use in many deficiencies, to be well developed.
Key words: fair value recognition and measurement practices in the use of
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