Opinions and Controversy regarding Fair Value

Istudor Ileana Iulia (), Mocanu Florina () and Predescu Lorena ()
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Istudor Ileana Iulia: „Valahia” University of Targoviste
Mocanu Florina: „Valahia” University of Targoviste
Predescu Lorena: „Valahia” University of Targoviste

Ovidius University Annals, Economic Sciences Series, 2011, vol. XI, issue 1, 1076-1081

Abstract: The concept of fair value challenged the interest of both the accountant normalizers and that of professional accountants, being an omnipresent notion in all established articles to the subject by the IFRS. The actual concerns of organisms that emits accounting standards are focused over norms improvement, regarding financial instruments evaluation based on their liquidities and of holding time horizon, debates having as central pillar the fair value and accounting at fair value.

Keywords: historical cost; fair value; market to market; market to model (search for similar items in EconPapers)
JEL-codes: M4 M41 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:11:y:2011:i:1:p:1076-1081

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