As a kind of exchange of non monetary assets, financial assets have certain risks compared with the exchange of monetary funds, among which the most prominent is the problem of depreciation and impairment.In order to fully realize the application of fair value in financial assets, we must follow two premises: on the one hand, the exchange of financial assets is for the basic purpose of business; on the other hand, both sides of the exchange must reach an agreement, so that both sides have the fair attribute to further obtain the fair value. As far as the current development of our country is concerned, the exchange of financial assets generally has the situation of making up the price. In the exchange of financial assets, once the situation of making up the price arises, it is necessary for the counterparties of the making up party to confirm the profit and loss situation by themselves. That is to say, once one party has the situation of making up the price, both parties of the transaction need to respond to it, which is the non monetary capital of both parties The exchange of. The fair value can be effectively applied to the exchange of financial assets to avoid these inconveniences.