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The primary objective of this paper is to examine the value-relevance of financial assets' fair values using data from all A-share listed companies in non-financial industries during 2004 to 2009 in China under IFRS-based new China Accounting Standards (CAS) . We find that value-relevance of financial instruments is improved following the implementation of the fair value accounting standards, as predicted. Specifically, the change in fair values of financial assets held for trading, financialdoi:10.5897/ajbm11.275 fatcat:4ssu2o7uxjdg5bxmrbp3thbnqi