CONSIDERATIONS ON THE FAIR VALUE OF REVENUES RECOGNIZED IN FINANCIAL STATEMENTS
Adela Deaconu (),
Nistor Cristina () and
Cuzdriorean Dan ()
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Nistor Cristina: Babes-Bolyai University, Faculty of Economics and Business Administration
Cuzdriorean Dan: Babes-Bolyai University, Faculty of Economics and Business Administration
Annals of Faculty of Economics, 2009, vol. 3, issue 1, 877-882
This paper approaches a frequently discussed subject in the context of the current global economic crisis, namely the fair value. The accounting concept, which implies that entities – in a different degree from one accounting system to another – should re
Keywords: fair value; revenues; discounted value (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:ora:journl:v:3:y:2009:i:1:p:877-882
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