Abstract:Keywords:The fair value, Comprehensive price changes, The financial report, The decision usefulness.Abstract. Currently, It is still common concern on accounting information quality and useful information for decision financial reports provided. The current financial report mode in China, the historical cost given priority to and the fair value complementary, has a number of defects. In 2006, our country enterprise accounting standards of fair value measurement was introduced. The government issued a formal "a… Show more
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