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Fair value assessment – valences and limitations

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Author Info

  • Cozma Ighian Diana
  • Nistor Cristina Silvia

    () (University of North, Baia Mare, Romania, Babes-Bolyai University, Cluj Napoca, Romania)

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    Abstract

    In recent years, FASB and IASB have intensified research on fair value measurements and planned to further expand the scope of applicability of fair value measurements. However, organizations responsible for formulating the principles, enterprises, social bodies and academia are locked in a dispute over the advantages and disadvantages of fair value measurements, and no consensus has been reached yet. This paper explores the arguments for and against fair value and tries to find out whether advantages are superior to disadvantages of fair value measurements.

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    File URL: http://stec.univ-ovidius.ro/html/anale/RO/cuprins%20rezumate/rezumatemai2010.pdf
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    Bibliographic Info

    Article provided by Ovidius University of Constantza, Faculty of Economic Sciences in its journal Ovidius University Annals, Economic Sciences Series.

    Volume (Year): X (2010)
    Issue (Month): 1 (May)
    Pages: 1504-1509

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    Handle: RePEc:ovi:oviste:v:10:y:2010:i:1:p:1504-1509

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    Web page: http://www.univ-ovidius.ro/facultatea-de-stiinte-economice
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    Related research

    Keywords: fair value; FASB; IASB; measurement;

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