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Revaluation Issues In Financial Reporting: Case Of Financial Instruments

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  • Jiøí Strouhal

    () (Faculty of Finance and Accounting, University of Economics Prague, Prague, Czech Republic)

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    Abstract

    During last 30 years financial reporting faced the shifting of the measurement bases from traditional concept of historical costs towards fair value concept. Numerous critics stress their attention on the problem of fair value measurement as one of the major factors of current crisis. This paper summarizes pros and cons or this reporting base.

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    File URL: http://anale.feaa.uaic.ro/anale/resurse/ctb4strouhal.pdf
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    File URL: http://anale.feaa.uaic.ro/anale/ro/Arhiva%202010n-strouhal/346
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    Bibliographic Info

    Article provided by Alexandru Ioan Cuza University, Faculty of Economics and Business Administration in its journal Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi.

    Volume (Year): 57 (2010)
    Issue (Month): (november)
    Pages: 41-50

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    Handle: RePEc:aic:journl:y:2010:v:57:p:41-50

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    Postal: Universitatea Al. I. Cuza; B-dul Carol I nr. 22; Iasi
    Phone: 004 0232 201070
    Fax: 004 0232 217000
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    Web page: http://anale.feaa.uaic.ro/anale/
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    Related research

    Keywords: financial reporting; fair value; historical costs; international harmonisation;

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