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Fair Value Accounting Estimate: Theoretical Analysis

In: The 19th International Conference on Industrial Engineering and Engineering Management

Author

Listed:
  • Yun Yu

    (Hunan University)

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.

Suggested Citation

  • Yun Yu, 2013. "Fair Value Accounting Estimate: Theoretical Analysis," Springer Books, in: Ershi Qi & Jiang Shen & Runliang Dou (ed.), The 19th International Conference on Industrial Engineering and Engineering Management, edition 127, chapter 0, pages 103-112, Springer.
    • Handle: RePEc:spr:sprchp:978-3-642-38442-4_11
    DOI: 10.1007/978-3-642-38442-4_11
    as

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