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Replacement Value - Representation of Fair Value in Accounting. Techniques and Modeling Suitable for the Income Based Approach


  • Manea Marinela – Daniela

    () (“Valahia” University of Târgoviste, Faculty of Economics Sciences, “Alexandru Ioan Cuza” University of Iaºi, Post-doctorate researcher)


The term fair value is spread within the sphere of international standards without reference to any detailed guidance on how to apply. However, specialized tangible assets, which are rarely sold, the rule IAS 16 "Intangible assets " makes it possible to estimate fair value using an income approach or a replacement cost or depreciation. The following material is intended to identify potential modeling of fair value as an income-based approach, appealing to techniques used by professional evaluators.

Suggested Citation

  • Manea Marinela – Daniela, 2011. "Replacement Value - Representation of Fair Value in Accounting. Techniques and Modeling Suitable for the Income Based Approach," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1187-1192, May.
  • Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:1187-1192

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    method of capitalization; actualized treasury cash flow; discount rate; capitalization rate; gross revenues to date.;

    JEL classification:

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


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