SEARCHING FOR THE FAIR STORY BEHIND FAIR VALUE FOR FINANCIAL INSTRUMENTS

Matis Dumitru () and Carmen Bonaci ()
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Matis Dumitru: Babes-Bolyai University, Faculty of Economics and Business Administration

Annals of Faculty of Economics, 2009, vol. 3, issue 1, 1042-1048

Abstract: Our paper aims at telling the whole story where fair value accounting is concerned. Harsh criticism has been brought to this concept under current circumstances that motivated out research. Without arguing for fair value as something it is not, we briefly

Keywords: Fair value accounting; standards setting bodies; financial crisis (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:ora:journl:v:3:y:2009:i:1:p:1042-1048

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