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1、公允价值的应用对银行业的影响AbstractInthefinancialcrisisandtheimplementationofnewaccountingstandards,thecontextoffairvaluemeasurementontheimpactoflistedcommercialbankshasimportanttheoreticalandpracticalsignificance.Ontheonehand,fairvalueisthelargestofthenewaccounting
2、standardshighlightthecriteriaoffinancialinstrumentsmeasuredatfairvaluereflectsthetypicalcriteriaforthebankingindustryasafinancialinstrumenthasthelargestindustriesinthetwoyearsaftertheimplementationofnewaccountingstandards,itsperformancehadbeenfairButint
3、heendaffecttheextentofthevalueofwhat,thisisatopicofcommonconcern;theotherhand,thefinancialcrisisinthebankingsectorhardesthit,althoughtherootofthecrisisisnotfairvalueaccounting,buttheeffectisindeedcyclicaleffecttoexpandtheroleofthecrisis.Thisindicatestha
4、tthecurrentfairvalueaccountingisnotperfect,therearestillmanyareasforimprovement.Basedontheabovehighlights,thispaperfrombothnormativeandempiricalanalysisofthefairvaluemeasurementoftheimpactofChina'sbankingindustry,andputsforwardcorrespondingcountermeasur
5、es.First,thearticlereviewsthebasictheoryoffairvalue,includingfairvaluecontent,theoreticalbasisandmeasurementmethods,andin-depthanalysisofthefairvalueofthecontent.ArticleinthecombintheU.S.GAAPdefinitionoffairvaluebasedonthemeasurementrangefromthepriceacc
6、ordingtothemainreport,theprincipaltrading,marketselectionandvaluationperspectiveAnalysisofthefairvalueofthesixaspectsofthecontent.Throughanalysis,thisarticlethat"theUnitedStatesAccountingStandardsNo.157-FairValueMeasurement"inthedefinitionoffairvalueisb
7、yfarthemostscientificdefinition.Thetheoryisbasedonthefairvalueofdecision-usefulnessviewandaccountingview,thesetwoviewsofthefairvalueofdirectguidance.Fairvaluemeasurementmethodscommonlyincludepricemethods,methodsandvaluationtechniquessimilarprojectmethod
8、,thesubjectivityofthethreemeasurementmethodsareinturnenhanced.Next,thearticleintothemainpart-PositivefairvalueofthelistedcommercialbanksinChina.Fairvalueofcommercialbanksthrough:throughchangesinfairvaluegains(losses),assetimpairm