Discussion for Applicability of the Fair Value Measurement in the Financial Crisis

Yujing Gao, Gai chune

Abstract


In the context of the whole world financial crisis, the fair value measurement has been provoked furious condemnation. Some even require revert fair value measurement to historical cost valuation method. In this paper, the author analyze the relation between fair value and financial crisis, and on this basis, pointed out that the fair value measurement is only a catalyst rather than the root causes of the financial crisis. Fair value measurement still has applicability in the context of the financial crisis, and analyzed the reasons for the applicability of the fair value.

Full Text: PDF

Creative Commons License
This work is licensed under a Creative Commons Attribution 3.0 License.

International Journal of Business and Management   ISSN 1833-3850 (Print)   ISSN 1833-8119 (Online)

Copyright © Canadian Center of Science and Education

To make sure that you can receive messages from us, please add the 'ccsenet.org' domain to your e-mail 'safe list'. If you do not receive e-mail in your 'inbox', check your 'bulk mail' or 'junk mail' folders.