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A Literature Review on Fair Value Theory

It's a inexorable trend for Fair Value to displace historical cost in accounting theory.The application of Fair Value has always been one of the the hottest issues studied in academic circle.TheFair Value,in term of definition and theoretical basis,is increasingly developing,while the coordination of relativityand reliability as well as the fuzziness of measurement attributionhave become a bottleneck for wide-spread.This paper aims at providing a framework and approach for further studies through a literature review on Fair Value theory.