Aspects Concerning Financial Debts and Assets’ Evaluation at Fair Value

Andreea Elena Dreghiciu ()
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Andreea Elena Dreghiciu: “1 December 1918†University

Ovidius University Annals, Economic Sciences Series, 2016, vol. XVI, issue 2, 476-480

Abstract: In the actual context of the process of globalization and accounting normalization, within which the decisional process must be based on information which fulfill the quality characteristics required by the existing norms referring to a clear image, the notion of fair value is pointed out as a main coordinate. Assets and financial debts, as well as all the patrimonial elements, are subjected to the process of evaluation, respectively reevaluation. Further evaluation of these elements may be realized at fair value a fact which leads to an improvement of the information which are furnished in financial situations, these becoming more reliable, and they have a smaller difference between accounting value and stock value for the rated entities. The benefits of using the concept of fair value have made it presently extending upon all balance sheet items.

Keywords: fair value; financial debts; evaluation (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xvi:y:2016:i:2:p:476-480

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