Revaluation Issues In Financial Reporting: Case Of Financial Instruments
During last 30 years financial reporting faced the shifting of the measurement bases from traditional concept of historical costs towards fair value concept. Numerous critics stress their attention on the problem of fair value measurement as one of the major factors of current crisis. This paper summarizes pros and cons or this reporting base.
Volume (Year): 57 (2010)
Issue (Month): (november)
|Contact details of provider:|| Postal: |
Phone: 004 0232 201070
Fax: 004 0232 217000
Web page: http://anale.feaa.uaic.ro/anale/
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:aic:journl:y:2010:v:57:p:41-50. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Sireteanu Napoleon-Alexandru)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.