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Estimation and valuation in accounting
IONESCU, Cicilia; GEORGESCU, Floarea - In: Journal of Economic Development, Environment and People 3 (2014) 1, pp. 38-49
estimates and changes in accounting estimates. Valuation is a process continually used, in order to assign values to the …
Persistent link: https://www.econbiz.de/10010760095
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Options For The Assessment Of Items Of Financial Statements At National, European And International Level
Samara, Silvia - In: Annals of the University of Petrosani, Economics 10 (2010) 4, pp. 297-308
The main purpose of evaluation is to determine the financial position and the outcome of the entity’s activity. With the intensification of the phenomena of globalization of economies and financial markets and the emergence of phenomena such as inflation, it began to be more often used the...
Persistent link: https://www.econbiz.de/10008853282
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The Influence of Accounting Policies over the Entities’ Result
Ţinta, Alice Emilia - In: Annals of the University of Petrosani, Economics 13 (2013) 2, pp. 259-270
This article started from the idea that International Accounting and Financial Reporting Standards have had a major impact over the accounting world. Accounting laws of Continental Europe (especially France) centered on historical cost, are in opposition to IFRS towards fair value. If accounting...
Persistent link: https://www.econbiz.de/10011195780
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HISTORICAL COST VERSUS FAIR VALUE
Diana, Cozma Ighian - In: Annals of Faculty of Economics 3 (2009) 1, pp. 860-865
The current process of accounting globalization is based mainly on the concept of just value. This concept has been the source of vivid debates with regards to its meaning in contemporary accountancy, both in theory and in practice. The increased importan
Persistent link: https://www.econbiz.de/10008511868
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FAIR VALUE MEASUREMENT DISCLOSURES: PARTICULARITIES IN THE CONTEXT OF LISTED COMPANIES AND EUROPEAN FUNDING
Matis, Dumitru; Damian, Maria Ionela; Bonaci, Carmen … - In: Annales Universitatis Apulensis Series Oeconomica 1 (2013) 15, pp. 3-3
In the last years and especially after the outbreak of the recent financial and economiccrisis, fair value and implicitly fair value measurements for financial statements have been harshlycriticized, mainly by the representatives of the companies activating in the financial sector.Therefore, the...
Persistent link: https://www.econbiz.de/10010838749
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Fair Value Measurement in Financial Reporting
Dvořáková, Dana - In: European Financial and Accounting Journal 6 (2011) 1, pp. 60-75
Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result of the convergence process between IFRS and U.S. GAAP was adopting IFRS 13 – Fair Value Measurement in May 2011. The objective of IFRS 13 is to unify the approaches to...
Persistent link: https://www.econbiz.de/10010512876
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Measurement Issues of Financial Placement and Technical Provisions of Czech Insurance Companies
Bokšová, Jiřina - In: European Financial and Accounting Journal 6 (2011) 3, pp. 92-102
informative ability of financial statements. The chosen method of valuation affects not only the amount of assets and liabilities … provisions related to valuation. In the Czech accounting system valuation is regulated by the Accounting law, which distinguishes … between the initial valuation of assets and liabilities (valuation at the transaction date) and the subsequent valuation of …
Persistent link: https://www.econbiz.de/10010512888
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Comparative Analysis Regarding Fixed Assets: IAS/IFRS – Romanian Regulations
Elena, Georgescu Cristina - In: Ovidius University Annals, Economic Sciences Series XIV (2014) 1, pp. 606-611
Within the scientific approach I have undertaken in this paper, I have proposed to analyze the extent to which the new accounting values adopted for the evaluation of fixed assets, in view of their relation to financial statements, may serve the informational needs of all financial information...
Persistent link: https://www.econbiz.de/10010940689
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Fair Value Accounting versus Historical Cost Accounting - the Impact on Financial Statement Presentation
Cristin, Nicolae Traian; Miticã, Pepi - In: Ovidius University Annals, Economic Sciences Series XIII (2013) 1, pp. 1399-1404
The financial scandals of recent years have further strengthened the hands of the proponents of fair value accounting. By shining a bright light into dark corners of a firm's accounts, fair value accounting precludes the dubious practices of managers in hiding the consequences of their actions...
Persistent link: https://www.econbiz.de/10010926049
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Opinions and Controversy regarding Fair Value
Iulia, Istudor Ileana; Florina, Mocanu; Lorena, Predescu - In: Ovidius University Annals, Economic Sciences Series XI (2011) 1, pp. 1076-1081
The concept of fair value challenged the interest of both the accountant normalizers and that of professional accountants, being an omnipresent notion in all established articles to the subject by the IFRS. The actual concerns of organisms that emits accounting standards are focused over norms...
Persistent link: https://www.econbiz.de/10010632059