Along with the sharply development of the world economy, financial instruments, especiallyderivatives have reached the unprecedented prosperity. There are many new types of derivatives hadbeen created in these years, they are not only fulfilling people’s demand of investment and avoidrisks, but also made a huge shock on the traditional accounting, such as confirmation, computationand exposure which had result in so many problems need to be resolved in theory and practice.Fair value is created along with the development of financial instruments due to its potentialcorrelation of high level of decision-making. Moreover standard setting bodies had introduced fairvalue into the accounting standard of developed countries and international standard. China’sMinistry of Finance had introduced it into its accounting standard which was issued in February2006. Specially, the extensively implement of financial instruments had made a good foundation ofcomputation of accounting.However, from the point of view of practical application, the application of the fair value offinancial instruments is still facing great difficulties and problems. The global financial crisis whenfull-blown in2008has even already pushed these problems to the front of the world again,sparked agreat discussion about fair value.This article based on the conclusion which is researched by the world’s major institutions andfamous scholars before and after the financial crisis,combined with the situation of the applicationof fair value measurement in financial instruments in our corporation(to the banking sector, forexample), analysis of the fair value of financial instrumentsin the current situation and existingproblems, and how fair value is more reasonable, scienceapplied to financial instruments to makesome suggestions to provide a reference for futureresearch.
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