Advanced Search
MyIDEAS: Login

Valuation of Inventories Considering the Fair Value Options

Contents:

Author Info

  • Deaconu Adela

    ()
    (Babe_-Bolyai University, Faculty of Economics and Business Administration)

  • Bonaci Carmen

    ()
    (Babe_-Bolyai University, Faculty of Economics and Business Administration)

  • Popa Ioan

    ()
    (Babe_-Bolyai University, Faculty of Economics and Business Administration)

Abstract

Our paper represents a pleading for fair value in the specific case of valuating inventories. The real significance and implications of fair value can only be seen after analyzing the topic from different points of view concerning all involved actors. Therefore we have based our scientific demarche on analyzing the trade literature and comparing the foresights of international regulations given by both the accounting setting bodies and the valuation setting bodies. Moreover we have followed two of the three moments which require valuation and for these moments we have selected those cases which require the using of fair value. Our opinion regarding the findings of the research is expresses by giving practical examples for the specific application of fair value and the way to reach it.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://steconomice.uoradea.ro/anale/volume/2008/v3-finances-banks-accountancy/1003.pdf
Download Restriction: no

Bibliographic Info

Article provided by University of Oradea, Faculty of Economics in its journal The Journal of the Faculty of Economics - Economic.

Volume (Year): 3 (2008)
Issue (Month): 1 (May)
Pages: 1128-1133

as in new window
Handle: RePEc:ora:journl:v:3:y:2008:i:1:p:1128-1133

Contact details of provider:
Postal: Universitatii str. 1, Office F209, 410087 Oradea, Bihor
Phone: +40259408799
Fax: 004 0259 408409
Email:
Web page: http://anale.steconomiceuoradea.ro/
More information through EDIRC

Related research

Keywords: Fair value; inventories; recognition; market value;

Find related papers by JEL classification:

References

No references listed on IDEAS
You can help add them by filling out this form.

Citations

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:ora:journl:v:3:y:2008:i:1:p:1128-1133. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Catalin ZMOLE).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.