11 8月 论文代写：公允价值会计准则
Fair value accounting meets the requirement as mentioned in the conceptual framework and it is better as compared to historical basis of accounting. Representation of assets done through fair value accounting can be said to be more comparable with other values, neutral meaning less biasness and also as it incorporates the recent market information it can be said to be timelier.
While calculating the fair value of the asset firm should take into account the asset and liability characteristics which a market participant would take into consideration when he wants to price the asset. This typical characteristic involves checking the location as well any condition of the asset or if there is restriction the user has to face while selling or using the asset.
In a fair value, transaction it is assumed that the transactions between the market participants will be done in an orderly manner. Also the fair value measures for an asset which is non-financial will take into account use which is best. Fair value for the liability which is both financial and non-financial it is assumed that it is transferred it will be transferred without cancelling the measurement to the market participant.