FAIR VALUE ACCOUNTING CRISIS DEBATE – A REVIEW

Florian Nuta

Annals - Economy Series, 2015, vol. 1II, 136-139

Abstract: The last decade characterized by financial crisis and global context changes put into discussion the fair-value accounting. Both the professionals and the academics debated even the role of the FVA in the crisis mechanism and its limitations regarding the business environment protection against the crisis effects. Our paper reviews the different opinions and doctrine trends discussing the future of FVA accounting, challenges to be tackled and proper improvements.

Keywords: fair value accounting; crisis; debate; review (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2015:v:1ii:p:136-139

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