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1、TheLiteratureReviewaboutTheFairValueofFinancialInstrumentsA.Abroadresearchstatus(A)ForeignInstitutionsUSAisthefirstcountrytostudyfinancialinstrumentsandisleadingtheworldintheresearchandapplicationoffairvalue.In1984,AmericanFinancialAccountingStandardsBoard(hereinafterre
2、ferredtoasFASB)appliedfairvaluetofinancialinstrumentsinSFAS80nforwardcontractaccounting11.In1986,duetotheproblemsthatusinghistoricalcosttoconfirmandmeasureinvestment,derivativefinancialinstrumentsandotherfinancialinstruments,FASBestablishedaseriesofaccountingstandardsto
3、correctlyguidetheconfirmationandmeasurementoffinancialinstruments,aswellastodisclosethefairvalueofthefinancialinstruments.In2006,thereleaseofSFAS157reachedthepeakoffairvalue.Thereisaperfectdefinitionofthefairvalueinthisstandards.Aftertheoutbreakofthesubprimecrisis,accou
4、ntingstandardshasbeenquestionedandthefairvalueinSFAS157hasbeencriticized.Becausefairvaluehasthefeatureofmakingapriceaccordingtothemarket.thefinancialcrisisoccurred.Mostpeoplebelievedsoatthattime.Inordertoreleasethesituationoftheshrinkinfinancialassets，sbookvalue,FASBsol
5、icitedpublicviewsnConfirmationofthefairvalueoffinancialassetsintheinactivemarketnandofficiallyreleasedtherevisedversionofstandardsHFAS157-3"inOctober10,2008.InFAS157-3,thedefinitionoffairvaluestilladheretothisfile,thatevenifthemarketlessactivity,alsoshouldnotchangethefa
6、irvalueofthetarget,butthefairvalueshouldreflectthenormaltransaction.Ifthedataaboutrelativemarketcannotbeobtained,companycanusethehypothesisaboutfuturecashflowandadjustedriskofdiscountrate.ComparedwithFASB,IASC(InternationalAccountingStandardsBoard)9sresearchisrelatively
7、backwardbutthefindingsoftheitsstudyarealsoworthyofourattention.In1988,theIASCestablishedSteeringCommitteeaboutthefinancialinstrumentsaccountingstandards,includingrepresentativesfromUSA,Canada,Britain,Australia,France,Italy,Japanandothercountries.Afterthreeyears?efforts,
8、theCommitteeissuedtheInternationalAccountingStandardsNo.40exposuredraftMfinancialinstrumentsn(ED40)in1991.Beca
