【正文】 gh imitate market transaction parameters judgements and estimates, or through the present value method and mathematical method to calculate the fair value. In fact, the socalled active market is only relative, not a country or area, all sorts of assets and liabilities are active in the market, no one country or area, all sorts of assets and liabilities are not there is an active market. Of course, the market is more active, the fair value of the more favorable. China39。s assets and liabilities must adopt fair value measurement, just as fair value the attributes of the historical cost measurement attribute to the traditional accounting model deviation, can not be accepted accounting personnel, plus in practice, many of the assets and 河南理工大學(xué)萬方科技學(xué)院 2020 屆本科生畢業(yè)論文（設(shè)計） 8 liabilities of the fair value is difficult to obtain, often requires a large number of estimation and prediction, its reliability is difficult to meet the information requirements of users, fair value accounting is not widely promotion and application of. Since the nieen seventies of international financial market and the rapid development of financial instruments measurement model for the study of improving, so that the fair value accounting measurement reliability and facing the accounting method is operable in two big problems resolved gradually, as the fair value of our country carry out laid a technological basis. That is to say, in terms of financial instruments, fair value accounting is facing technical problems have been solved basically, therefore, in the financial tools in the field of the full implementation of the fair value measurement of the theoretical foundation and realistic conditions are ripe. 河南理工大學(xué)萬方科技學(xué)院 2020 屆本科生畢業(yè)論文（設(shè)計） 9 3 the application of the fair value of international parison international accounting standards in the application of fair value For all the derivatives using fair value measurement, is the goal of IASC. IASC is still on the financial tools are classified, the historical cost and fair value measurement patterns coexist, the existing international accounting standards of financial instruments, involving business there are three major, namely International Accounting Standards No. thirtieth banking and other similar financial institutions in the financial statements disclosure, international accounting standards thirtysecond number presentation and disclosure of financial instruments and International Accounting Standards No. thirtyninth recognition and measurement of financial instruments, in 2020August 18 R, the international accounting standards board and published the International Financial Reporting Standards No. seventh financial tool is disclosed ( effective January 1, 2020), the standard will replace international accounting standards thirtieth on the and international accounting standard thirtysecond. Presentation and disclosure of financial instruments involved in the financial instruments disclosure content. IASC on fair value in financial instruments on the application of reflected the principle of step by step, which require some of the fair value of financial instruments are disclosed, gradually requirements to confirm some of the fair value of financial instruments. And confirm scope expands gradually. So that the final pletion of all financial instruments are measured by fair value objective. IAS32 on the fair value of a financial instrument is disclosed to make following provisions: (1) for each class has confirmed the financial assets and liabilities of enterprises of Yu Rong, shall disclose the fair value information. If the time or cost constraints. When enough to reliably determine the financial assets or financial liabilities at fair value is not feasible, a fact that should be together with regard to their fair values related to financial tool is the main feature with disclosure. 河南理工大學(xué)萬方科技學(xué)院 2020 屆本科生畢業(yè)論文（設(shè)計） 10 (2) when an enterprise or a number of financial assets to more than its fair value is the amount listed timekeeping. Enterprises should be disclosed: single asset or individual assets to the appropriate category of the carrying amount of the fair value: does not reduce the amount of paper will cause, including available to management so that the carrying amount of evidence that can be recovered. The fair value of the financial assets or financial liabilities, enterprise should according to its carrying amount is according to the market price, independent assessment and discounted cash flow analysis, or by other appropriate method to determine, and instructions for use of these methods for any important assumption. For financial assets and financial liabilities of the initial measurement, IAS39, when the financial assets or financial liabilities measured, should be based on the cost measure, namely for the financial assets or financial liabilities that pays pair of price ( the fair value of financial assets ) or received on the valence of the fair value ( financial liabilities ). IAS39although the cost of a word, but the cost is consistent with fair value definition. The subsequent measurement of financial assets, financial assets to IAS39will be divided into four categories : 1enterprise source but not to trade while holding the loans and receivables。s accounting standards in the application of fair value China has established four accounting standards for financial instruments, namely the Enterprise Accounting Standards No. twentysecond recognition and measurement of financial instruments, Enterprise Accounting Standards No. twentythird to the transfer of a financial asset, Enterprise Accounting Standards No. twentyfourth ~ hedging and Enterprise Accounting Standards No. th