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Accounting Policies Versus The Entities’ Result. Historical Cost And Fair Value

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  • Alice Ţînţă

    (Romanian American University Bucharest)

Abstract

The debate on accounting regulations responsibility IFRS/US GAAP that accelerate the financial crisis is technical and political. On a technical level the debate refers to the perimeter applied for fair value and its estimation methods. The whole process of revising accounting regulations on an international level wants to create a set of global accounting system capable to ensure comparison and quality to accounting information, thus eliminating creativity from accounting information supplied by financial statements.

Suggested Citation

  • Alice Ţînţă, 2014. "Accounting Policies Versus The Entities’ Result. Historical Cost And Fair Value," Romanian Economic Business Review, Romanian-American University, vol. 8(1), pages 135-153, May.
    • Handle: RePEc:rau:journl:v:8:y:2014:i:1:p:135-153
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