HISTORICAL COST VERSUS FAIR VALUE

Cozma Ighian Diana ()
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Cozma Ighian Diana: Universitatea de Nord Baia Mare, Facultatea de Stiinte

Annals of Faculty of Economics, 2009, vol. 3, issue 1, 860-865

Abstract: The current process of accounting globalization is based mainly on the concept of just value. This concept has been the source of vivid debates with regards to its meaning in contemporary accountancy, both in theory and in practice. The increased importan

Keywords: historical cost; fair value; valuation; accounting system (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2009
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