ACCOUNTING POLICIES VERSUS THE ENTITIES’ RESULT. HISTORICAL COST AND FAIR VALUE

Alice Ţînţă ()
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Alice Ţînţă: Romanian American University Bucharest

Journal of Information Systems & Operations Management, 2014, vol. 8, issue 1, 135-153

Abstract: The debate on accounting regulations responsibility IFRS/US GAAP that accelerate the financial crisis is technical and political. On a technical level the debate refers to the perimeter applied for fair value and its estimation methods. The whole process of revising accounting regulations on an international level wants to create a set of global accounting system capable to ensure comparison and quality to accounting information, thus eliminating creativity from accounting information supplied by financial statements.

Keywords: accounting policies; fair value; historical cost; global result; financial statements; performance (search for similar items in EconPapers)
Date: 2014
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