Value Accounting and Financial Crisis, financial reporting at fair value, the relevance of fair value and fair value versus … valence of evaluation in accounting\" under the guidance of prof. univ. dr. Dumitru Matis. This article aims to realize a more … comprehensive study of relevant literature in accounting with fair value as the main subject. We have built our study attempting to …

Our paper analyzes the manner in which the financial reporting model evolved towards fair value accounting. After a … brief introduction into the context of financial reporting at international level, the analysis focuses on the accounting … model of fair value. This is done by synthesizing main studies in accounting research literature that analyze fair value …

The current process of accounting globalization is based mainly on the concept of just value. This concept has been the …

The most recent financial crisis had many effects during the last year. Majority of the existing companies, worldwide …, were harmfully influenced by it. More important, professions and economies were shocked by the crisis. Romania is no …

This paper approaches a frequently discussed subject in the context of the current global economic crisis, namely the … fair value. The accounting concept, which implies that entities – in a different degree from one accounting system to …

For the past decades International Accounting Standards and other Anglo-Saxon standards, for example the American ones …

regulations given by both the accounting setting bodies and the valuation setting bodies. Moreover we have followed two of the …

reporting concluded that deepening the global economic crisis determined an increase of the real estate request, while despite …

done by valuation experts who have to start their mission departing from the accounting information regarding the revalued … assets. A sound understanding of accounting rules and of the necessities of the revaluation process is essential for a … reliable revaluation. Lack of specific accounting knowledge on the valuer'(tm)s side can lead to distorted representations of …