APPROACHES AND CLARIFICATIONS ON THE IFRS 13 APPLICATION - FAIR VALUE MEASUREMENT

Socoliuc Marian (), Socoliuc Marian, Grosu Veronica () and Socoliuc Marian
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Socoliuc Marian: Faculty of Economic Sciences and Public Administration, Stefan cel Mare University, Suceava, Romania
Grosu Veronica: Faculty of Economic Sciences and Public Administration, Stefan cel Mare University, Suceava, Romania

Management Strategies Journal, 2016, vol. 34, issue 4, 107-114

Abstract: The objective of this article is to analyze the new changes within the application of IFRS 13 in order to solve a problem of "incoherence representative" between the financial statements, where certain asset components were presented at the fair value by the entities as suppliers and which, in turn, were presented as client entity. This assumed approach, in full knowledge of the facts was leading, obviously, to similar results.

Keywords: fair value; IFRS 13; evaluation (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:brc:journl:v:34:y:2016:i:4:p:107-114

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