FAIR VALUE: UTILITY AND LIMITS

Article English OPEN
Valentin Gabriel Cristea;
(2015)
  • Publisher: Dunarea de Jos University of Galati
  • Journal: Risk in Contemporary Economy266-270 (issn: 2067-0532, eissn: 2067-0532)
  • Publisher copyright policies & self-archiving
  • Subject: HB71-74 | Economics as a science | HB1-3840 | fair value | Economic theory. Demography

This paper presents the utility and the limits of the fair value. We believe that any new product must be tried and tested before being imposed on the market and must be accepted by all potential users and those who will be affected, directly or indirectly and its advan... View more
  • References (10)

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    4. Willis D., Financial Accounting Standards Board (FASB), The historical cost or fair value. 1998 August.

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    7. International Accounting Standards Committee (IASC), Financial instruments. Discussion Paper 1997 March.

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    9. Jaude, B., "Financial Instruments - Fair value measurement" Magazine financial accounting, 1998 No. 230.

    10. D. Thouvenin, D., "Preserving the historical cost" contract audit 1998 April.

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