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A Study Concerning Valuation for Financial Reporting

Sorana Crisan

The Valuation Journal, 2013, vol. 8, issue 2, 4-33

Abstract: The study we propose concerns the practical approach to valuation of tangible assets for financial reporting purposes. This study is part of a larger research which aims at confronting the specific requirements and expectations of the parties involved in the revaluation process: valuers, accountants, entities (their managers) and company auditors. The final goal is to synthesize the available information regarding the positions and requirements of the involved parties in order to come up with solutions to increase the convergence degree. The research focuses on tangible assets as these are the assets for which valuers receive most of the valuation solicitations. This stage of our research strives to obtain a comprehensive and representative image of the valuers' knowledge and compliance with the specific requirements of this valuation type, their difficulties and the auditor's impact over this process.

JEL-codes: G32 (search for similar items in EconPapers)
Date: 2013
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Handle: RePEc:vaj:journl:v:8:y:2013:i:2:p:4-33