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Considerations On The Fair Value Of Revenues Recognized In Financial Statements

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  • Deaconu Adela

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

  • Nistor Cristina

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

  • Cuzdriorean Dan

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

Abstract

This paper approaches a frequently discussed subject in the context of the current global economic crisis, namely the fair value. The accounting concept, which implies that entities – in a different degree from one accounting system to another – should re

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File URL: http://steconomice.uoradea.ro/anale/volume/2009/v3-finances-banks-and-accountancy/149.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 (2009)
Issue (Month): 1 (May)
Pages: 877-882

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Handle: RePEc:ora:journl:v:3:y:2009:i:1:p:877-882

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Related research

Keywords: fair value; revenues; discounted value;

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Cited by:
  1. Diana COZMA IGHIAN, 2012. "A Study on Accounting Standards with Regards to Financial Instruments," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 69-76.

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