In the era of big data, the update and release of data are increasing day by day. In the face of the following data, the fair value becomes more and more transparent, which not only greatly improves the reliability and scientificity of financial accounting, but also further standardizes the working steps and workflow of enterprise financial accounting management, laying a good foundation for overcoming the development of unfavorable factors such as subjective judgment. On the other hand, the advent of the era of big data has also brought great convenience to the measurement of some economic businesses that must use fair value as the measurement attribute, such as financial assets and financial liabilities, which not only effectively improves the quality of accounting information, but also lays a solid foundation for the establishment of a transparent, reliable and fair trading platform and realizes the development goal of being responsible for financial data information.
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