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Revaluation Issues In Financial Reporting: Case Of Financial Instruments

Jiøí Strouhal ()
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Jiøí Strouhal: Faculty of Finance and Accounting, University of Economics Prague, Prague, Czech Republic

Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), 2010, vol. 57, 41-50

Abstract: During last 30 years financial reporting faced the shifting of the measurement bases from traditional concept of historical costs towards fair value concept. Numerous critics stress their attention on the problem of fair value measurement as one of the major factors of current crisis. This paper summarizes pros and cons or this reporting base.

Keywords: financial reporting; fair value; historical costs; international harmonisation (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2010
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Handle: RePEc:aic:journl:y:2010:v:57:p:41-50