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Valuation of Inventories Considering the Fair Value Options

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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.

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File URL: http://steconomice.uoradea.ro/anale/volume/2008/v3-finances-banks-accountancy/1003.pdf
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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

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Handle: RePEc:ora:journl:v:3:y:2008:i:1:p:1128-1133

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Related research

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

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