Effect of fair value on anti-dumping lawsuits in China s enterprises;

Application of accounting of fair value in China;

In accordance with the new accounting standards as well as foreign models on the sound value of the relevant provisions,and we make a comparative analysis on the sound value measurement of the investment real estates.

15, 2006, which not only restores but also obviously extends the application of the sound value, so it has profound theoretical and practical meaning to comprehensively analyze the relatedness of the sound value and the other measurement attributes.

This paper introduces the concepts and characteristics of the financial derivative and sound value, expounds the significance of using the sound value to calculate the financial derivative, in the light of the shortages existing in the sound value calculation, advances some improving measures.

Pondering on fair and just value accounting;

The paper makes a brief historical retrospect of evenhanded value application and puts the standpoint that evenhanded value be restrainedly applied in our country.

To use as hedge forward contract,enterprise are going to possess to the end,IASC s opinion refer to compute as spot evenhanded value,this is keeping diachronic costing computation on the report day as fact.

Aiming at construction enterprise as legal entity employed in building fitting products production business operations such as building,civil engineering,equipment fitting,mechanized construction,the lower valuation method between cost and evenhanded value was provided,and the restrictive condition using this method value was explained.