Revaluation Issues In Financial Reporting: Case Of Financial Instruments

During last 30 years financial reporting faced the shifting of the measurement bases from traditional concept of historical costs towards fair value concept. Numerous critics stress their attention on the problem of fair value measurement as one of the major factors of current crisis. This paper summarizes pros and cons or this reporting base.

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Year of publication:	2010
Authors:	Strouhal, Jiøí
Published in:	Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice. - Facultatea de Economie şi Administrarea Afacerilor. - Vol. 57.2010, november, p. 41-50
Publisher:	Facultatea de Economie şi Administrarea Afacerilor
Subject:	financial reporting \| fair value \| historical costs \| international harmonisation

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Extent:	application/pdf text/html
Type of publication:	Article
Language:	English
Classification:	M41 - Accounting
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10008740642