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- W2370982103 abstract "One of the reasons that the accounting standard of financial instrument is overly complex is that the risks of financial instrument have rich contents.The existing accounting system of financial instrument is a mixed measurement base or measurement attribute system based on classification.The one-dimensional measurement mode of the fair value is simpler than the existing mixed measurement mode.The one-dimensional measurement system of fair value will be the long-term goal of the accounting standard of financial instrument.The study of this paper shows that the fair value does not increase the complexity of financial instrument measurement in application and meanwhile,it is consistent with the concept of comprehensive risk management.It is necessary to strengthen the theoretical study of the measurement attribute and elements of fair value,the treatment of the uncertain due date and the own credit risks,the transparency of information disclosure,etc.." @default.
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- W2370982103 date "2011-01-01" @default.
- W2370982103 modified "2023-09-24" @default.
- W2370982103 title "The Risk Measurement,Classification System and Fair Value of Financial Instrument" @default.
- W2370982103 hasPublicationYear "2011" @default.
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