Study on Influences of Fair Value on Risk Management of Commercial Banks and Coping Strategies

摘要

One of the characteristics of the New Accounting Standards is the introduction of fair value. However, there are many shortcomings in fair value, and also a great number of problems have emerged in its application to Chinese market. For these reasons, in this paper, how the commercial banks solve these risks and problems is discussed, and simultaneously how to introduce advanced experience from foreign countries is analyzed.