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Opinions and Controversy regarding Fair Value


  • Istudor Ileana Iulia

    () („Valahia” University of Targoviste)

  • Mocanu Florina

    () („Valahia” University of Targoviste)

  • Predescu Lorena

    () („Valahia” University of Targoviste)


The concept of fair value challenged the interest of both the accountant normalizers and that of professional accountants, being an omnipresent notion in all established articles to the subject by the IFRS. The actual concerns of organisms that emits accounting standards are focused over norms improvement, regarding financial instruments evaluation based on their liquidities and of holding time horizon, debates having as central pillar the fair value and accounting at fair value.

Suggested Citation

  • Istudor Ileana Iulia & Mocanu Florina & Predescu Lorena, 2011. "Opinions and Controversy regarding Fair Value," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1076-1081, May.
  • Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:1076-1081

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    historical cost; fair value; market to market; market to model;

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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