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1、AboutthefairvaluemeasurementoffinancialinstrumentsThinking[Abstract]articleonthefairvalueoffinancialinstrumentswitheachothertopromotethedevelopmentofhistoricalevolutionandthereasonsfortheelaborationofanalysisofthefinancialcrisisundertheconditionsoffairvaluemeasurementflawsandshortcomings
2、,onthisbasis,thepaperintroducestheaccountingperiodTheaveragemarketpriceofthesubsequentmeasurementoffinancialinstruments,ideas,andthefairvalueoftheessentialcharacteristicsfromthestart,itisrationaltoexplore.[Keywords]financialinstrumentsmeasuredatfairvalue,theaveragemarketpriceImplementeds
3、ince2007infinancialinstrumentsaccountingstandards,investmentrealestate,debtrestructuringandnon-monetaryassetsexchange,etc.usingthefairvaluemeasurement,theaccountingprofessionledtoadiscussionoffairvaluemeasurementwave,ofwhichfinancialinstrumentsundertheconditions16ofthefinancialcrisisbeca
4、useofitsrapidlychangingprices,fairvalueisdifficulttodetermineafairvaluemeasurementdifficultieswhichwerewellreceived.howtheexistingbasis,improvethefinancialinstrumentsmeasuredatfairvalueasbeforethepeopleofaproblem.First,thefairvaluemeasurementoffinancialinstrumentswitheachothertopromoteth
5、eevolutionhistoryofthedevelopmentTosolvethisproblem,itisnecessaryfromfinancialinstrumentsmeasuredatfairvalueandhistoricaldevelopmentofanalysisofevolutionandtherelationshipbetweenthetwocauses.(ApreliminarysetoffairvaluemeasurementUnitedStatesinthe1980ssavingsandloancrisisoftheinitialfairv
6、aluemeasurementreasonsfortheformationwhentheUnitedStatesineconomicstagnation,thegovernmentinordertosolvetheproblemofeconomicstagnation,relaxedfinancialregulation,thegradualliberalizationofinterestratesandexchangerates,thefinancialinstitutionsofhighinterestratesLanChu,loans,butthestagnati
7、onofeconomicdevelopmentunderthe16conditionsoftheloanrepaymentcapacityislimited,resultinginalargenumberofproblemloanscontinuetoaccumulate,alongwithfinancialinstitutions,financialriskscontinuetoaccumulate,butunderthehistoricalcostmeasurementmodel,becausetheseproblemsdonotne
