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Considerations On The Fair Value Of Revenues Recognized In Financial Statements

Author

Listed:
  • Deaconu Adela

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

  • Nistor Cristina

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

  • Cuzdriorean Dan

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

Abstract

This paper approaches a frequently discussed subject in the context of the current global economic crisis, namely the fair value. The accounting concept, which implies that entities – in a different degree from one accounting system to another – should re

Suggested Citation

  • Deaconu Adela & Nistor Cristina & Cuzdriorean Dan, 2009. "Considerations On The Fair Value Of Revenues Recognized In Financial Statements," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 877-882, May.
  • Handle: RePEc:ora:journl:v:3:y:2009:i:1:p:877-882
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    File URL: http://steconomice.uoradea.ro/anale/volume/2009/v3-finances-banks-and-accountancy/149.pdf
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    References listed on IDEAS

    as
    1. Jean-François Casta & Bernard Colasse, 2001. "Juste valeur," Post-Print halshs-00669417, HAL.
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    Citations

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    Cited by:

    1. Diana COZMA IGHIAN, 2012. "A Study on Accounting Standards with Regards to Financial Instruments," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 69-76.

    More about this item

    Keywords

    fair value; revenues; discounted value;

    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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