China's new accounting standards introduce the property of fair value measurement, which can optimize capital pricing and resource allocation in the capital market and strengthen the relevance of accounting information to some extent. Fair value is an accounting method that has been advocated in recent years, which indicates that China's accounting standards are in line with international accounting, which means that China's research and application of fair value has entered a new period. However, fair value measurement is widely used in China's practice, but it has also been controversial. How to effectively play the role of fair value measurement attributes in accounting measurement has become a major challenge we are facing at present. This paper analyzes the application status of fair value in China, explains the existing problems and defects, and puts forward corresponding solutions to these problems.

Please adopt

If you agree with my answer, please adopt it in time.

~ If you agree with my answer, please click the button "Adopt as Satisfied Answer" in time.

~ ~ friends who ask questions on mobile phones can only be satisfied with the evaluation points in the upper right corner of the client.

~ Your adoption is my motivation.

~~O(∩_∩)O, remember to praise the adoption and help each other.