Aspects Concerning the Part of Fair Value within Financial Reports on the Strength of Current Financial Crisis

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Mihalciuc Camelia Catalina; Cibotariu Irina Stefana; Apetri Niculina;
  • Journal: Ovidius University Annals, Economic Sciences Series,volume X,issue 2 October,pages468-474
  • Subject: financial crisis, historical cost, fair value, SFAS 157
    • jel: jel:M

The fair value represents the most comprehensive concept referring to evaluation, mostly meaning the determination of market value, based upon supply and demand report. In order to evaluate a company to the fair value, information regarding the past performances, the po... View more
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