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Aspects Concerning Financial Debts and Assets’ Evaluation at Fair Value

Author

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  • Andreea Elena Dreghiciu

    (“1 December 1918†University)

Abstract

In the actual context of the process of globalization and accounting normalization, within which the decisional process must be based on information which fulfill the quality characteristics required by the existing norms referring to a clear image, the notion of fair value is pointed out as a main coordinate. Assets and financial debts, as well as all the patrimonial elements, are subjected to the process of evaluation, respectively reevaluation. Further evaluation of these elements may be realized at fair value a fact which leads to an improvement of the information which are furnished in financial situations, these becoming more reliable, and they have a smaller difference between accounting value and stock value for the rated entities. The benefits of using the concept of fair value have made it presently extending upon all balance sheet items.

Suggested Citation

  • Andreea Elena Dreghiciu, 2016. "Aspects Concerning Financial Debts and Assets’ Evaluation at Fair Value," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 476-480, February.
    • Handle: RePEc:ovi:oviste:v:xvi:y:2016:i:2:p:476-480
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    More about this item

    Keywords

    fair value; financial debts; evaluation;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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