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Analysis of International Accounting Regulations with Regards to Fair Value

Author

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  • Diana COZMA IGHIAN

    () (University of North, Baia Mare, Romania)

Abstract

Unifying the economical-financial information at an international level represents today, within the context of the globalization and integration of the financial markets around the world, an important and urgent demand. One of the coordinates of accounting globalization is the fair value based valuation system. This tendency arises from the contents of international accounting standards and from the progress of world-wide regulating practice. The economic and market events of the past years have highlighted the importance of fair value measurements used in financial statements and have emphasized the need for consistency and comparability in those measurements in financial statements prepared around the globe.

Suggested Citation

  • Diana COZMA IGHIAN, 2010. "Analysis of International Accounting Regulations with Regards to Fair Value," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 61-70.
  • Handle: RePEc:ddj:fseeai:y:2010:i:1:p:61-70
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    File URL: http://www.ann.ugal.ro/eco/Doc2010/Cozma_Ighian.pdf
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    Cited by:

    1. Diana COZMA IGHIAN, 2015. "International Accounting Convergence in the Field of Fair Value Measurement," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 2, pages 23-28.

    More about this item

    Keywords

    fair value; harmonization; IASB; FASB; Accounting Directive; IFRS; FAS; Exposure Draft;

    JEL classification:

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

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