Measurement of Financial Derivative Instrument’s Fair Value

Yi Chao Liu

doi:10.4028/www.scientific.net/AMR.403-408.1409

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HomeAdvanced Materials ResearchAdvanced Materials Research Vols. 403-408Measurement of Financial Derivative Instrument’s...

Measurement of Financial Derivative Instrument’s Fair Value

Abstract:

More and more people pay attention to the measurement standard of derivative financial instruments. As the derivative financial instruments measurement standard, the fair value has been included in the new enterprise accountant criterion in China. How to determine the faire value This paper introduces the method and its use of the fair value.