Abstract
When it occurs financial crisis, most of the global financial assets may lose an active market, and the financial assets or liabilities fair value estimation will lose the foundation, a main body can not use fair value to measure its financial assets or financial liabilities. According to the experience of many years research, this paper carried out the appropriate improvements to the current fair value accounting to adapt to the new economic situation needs. The research results will play a very good help to ensure the stability of the fair value when the the financial crisis occurs.
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