FAIR VALUE - THE UMBRELLA OF THE VALUATION BASES USED IN ACCOUNTING

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Diana COZMA IGHIAN; Cristina Silvia NISTOR;
(2010)
  • Journal: The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration,volume 10,issue 1(11) June,pages155-162
  • Subject: fair value accounting, historical costs, current costs, realisable (settlement) value, present value.

Recent deliberations by both the International Accounting Standards Board (IASB) and the Financial Accounting Standard Board (FASB) in the United States have focused on how fair values of assets and liabilities should be measured. According to the international framewor... View more
  • References (14)
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