FAIR VALUE: UTILITY AND LIMITS

Valentin Gabriel Cristea ()
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Valentin Gabriel Cristea: Valahia University of Targoviste, Romania

Risk in Contemporary Economy, 2015, 266-270

Abstract: This paper presents the utility and the limits of the fair value. We believe that any new product must be tried and tested before being imposed on the market and must be accepted by all potential users and those who will be affected, directly or indirectly and its advantages, disadvantages, risks, its cost must be predetermined and analyzed in a comprehensive and objective.We ask: Do financial statements at fair value meet users' expectations? The requirement to use fair value pricing model that was carrying was not accompanied by a parallel examination of its impact on the presentation of accounts.

Keywords: fair; value (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:ddj:fserec:y:2015:p:266-270

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