With a review of the development of fair value measurement theory,this paper discusses the limitation and possible application of the measurement model.It suggests that China should innovate the historical cost model ...With a review of the development of fair value measurement theory,this paper discusses the limitation and possible application of the measurement model.It suggests that China should innovate the historical cost model and adopt a multivariation measurement model.展开更多
文摘With a review of the development of fair value measurement theory,this paper discusses the limitation and possible application of the measurement model.It suggests that China should innovate the historical cost model and adopt a multivariation measurement model.
