Fair Value Accounting and Measurement through FASB’s Developments

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Bonaci, Carmen Giorgiana; Strouhal, Jiří; Matis, Dumitru;
  • Publisher: University of Economics, Faculty of Finance and Accounting Prague
  • Related identifiers: doi: 10.18267/j.efaj.72
  • Subject: M41 | Fair value | Hierarchy Level | Reliability | Relevance | Estimates | Financial crisis
    • ddc: ddc:650

Our research follows the path of fair value as a term and concept, as well as its disclosure, measurement and recognition back from 1953 until our days, and analyzes the regulations issued by United States Accounting Standard setters, through the point of view of the hi... View more
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