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Historical Cost Versus Fair Value


  • Cozma Ighian Diana

    () (Universitatea de Nord Baia Mare, Facultatea de Stiinte)


The current process of accounting globalization is based mainly on the concept of just value. This concept has been the source of vivid debates with regards to its meaning in contemporary accountancy, both in theory and in practice. The increased importan

Suggested Citation

  • Cozma Ighian Diana, 2009. "Historical Cost Versus Fair Value," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 860-865, May.
  • Handle: RePEc:ora:journl:v:3:y:2009:i:1:p:860-865

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    References listed on IDEAS

    1. Jean-Fran├žois Casta & Bernard Colasse, 2001. "Juste valeur," Post-Print halshs-00669417, HAL.
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    More about this item


    historical cost; fair value; valuation; accounting system;

    JEL classification:

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


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