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Valuation of Inventories Considering the Fair Value Options


  • Deaconu Adela

    () (Babe_-Bolyai University, Faculty of Economics and Business Administration)

  • Bonaci Carmen

    () (Babe_-Bolyai University, Faculty of Economics and Business Administration)

  • Popa Ioan

    () (Babe_-Bolyai University, Faculty of Economics and Business Administration)


Our paper represents a pleading for fair value in the specific case of valuating inventories. The real significance and implications of fair value can only be seen after analyzing the topic from different points of view concerning all involved actors. Therefore we have based our scientific demarche on analyzing the trade literature and comparing the foresights of international regulations given by both the accounting setting bodies and the valuation setting bodies. Moreover we have followed two of the three moments which require valuation and for these moments we have selected those cases which require the using of fair value. Our opinion regarding the findings of the research is expresses by giving practical examples for the specific application of fair value and the way to reach it.

Suggested Citation

  • Deaconu Adela & Bonaci Carmen & Popa Ioan, 2008. "Valuation of Inventories Considering the Fair Value Options," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 1128-1133, May.
  • Handle: RePEc:ora:journl:v:3:y:2008:i:1:p:1128-1133

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    Fair value; inventories; recognition; market value;

    JEL classification:

    • D46 - Microeconomics - - Market Structure, Pricing, and Design - - - Value Theory
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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