Opinions and Controversy regarding Fair Value
AbstractThe concept of fair value challenged the interest of both the accountant normalizers and that of professional accountants, being an omnipresent notion in all established articles to the subject by the IFRS. The actual concerns of organisms that emits accounting standards are focused over norms improvement, regarding financial instruments evaluation based on their liquidities and of holding time horizon, debates having as central pillar the fair value and accounting at fair value.
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Bibliographic InfoArticle provided by Ovidius University of Constantza, Faculty of Economic Sciences in its journal Ovidius University Annals, Economic Sciences Series.
Volume (Year): XI (2011)
Issue (Month): 1 (May)
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Web page: http://www.univ-ovidius.ro/facultatea-de-stiinte-economice
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historical cost; fair value; market to market; market to model;
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