IGHIAN, Diana COZMA; NISTOR, Cristina Silvia - In: The Annals of the "Stefan cel Mare" University of … 10 (2010) 1(11), pp. 155-162
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 framework, the financial...
