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An Approach for Convergence Regarding the Fair Value Concept versus Fair Market Value
Ionica, Oncioiu; Daniela-Simona, Nenciu - In: Ovidius University Annals, Economic Sciences Series XII (2012) 2, pp. 1277-1282
The goal of a methodical business valuation process is to arrive at a clear and supportable estimate of “fair market … value”. On the other hand, determining the “fair market value” of a business is important not only when the owner is putting … related to the identification of methods and indicators able to measure the effects that fair value accounting and fair market …
Persistent link: https://www.econbiz.de/10010926026
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Recent history of French Accounting Regulation: five years of convergence towards IFRS
Degos, Jean-Guy; Ouvrard, Stephane - In: International Journal of Economics and Accounting 1 (2010) 3, pp. 200-222
convergence of the French standards and the international standards is in progress. Since 2005, several texts inspired by the IFRS … progressive convergence of the individual accounts towards IFRS should not be done at the expense of the accounting and taxation …
Persistent link: https://www.econbiz.de/10009352561
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The Critical Aspect on Using Fair Value for Financial Instruments
Holban, Ionica; Oncioiu, Florin Razvan - In: Acta Universitatis Danubius. OEconomica (2009) 1(1), pp. 92-100
The variety of the book-keeping practices, of the financial auditor, of the fiscal norms and rules, can have a negative impact, not only on the companies’ ability in furnishing the needed and true financial information to the creditors and investors, but also on the capacity to analyze the...
Persistent link: https://www.econbiz.de/10008752312
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Market perceptions of fair value reporting for tangible assets
Conaway, Jenelle K.; Liang, Lihong; Riedl, Edward J. - In: Journal of accounting, auditing & finance : JAAF 38 (2023) 4, pp. 908-933
Persistent link: https://www.econbiz.de/10014382699
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Do comparable accounting choices produce comparable net profit and equity? : integrating the Gray's and Herfindahl H indices in measuring the comparability of Brazilian companies
Lemes, Sirlei; Santos, Luciana de Almeida Araújo - In: International journal of accounting, auditing and … 15 (2019) 4, pp. 334-354
Persistent link: https://www.econbiz.de/10012256084
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Fair Value and Its Significance in Performance
Vlãdaia (Vlad) Mãdãlina-Lucia; Petrescu (Neac?u) … - In: Ovidius University Annals, Economic Sciences Series XIII (2013) 1, pp. 1589-1592
Economic entities have a very important role in our daily life and for this reason performing companies are a key element for the development of a nation. Thus, many economists consider economic entities as an engine – in determining economic, social and political progress. In the context of...
Persistent link: https://www.econbiz.de/10010679589
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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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CANCELLATION OF A LEASING CONTRACT a€“ EVALUATING THE ASSET REGAINED
MIRELA, PAUNESCU - In: Annals of Faculty of Economics 3 (2009) 1, pp. 1097-1100
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 exception from the
Persistent link: https://www.econbiz.de/10008511882
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CONSIDERATIONS ON THE FAIR VALUE OF REVENUES RECOGNIZED IN FINANCIAL STATEMENTS
Adela, Deaconu; Cristina, Nistor; Dan, Cuzdriorean - In: Annals of Faculty of Economics 3 (2009) 1, pp. 877-882
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 another – should re
Persistent link: https://www.econbiz.de/10008511959
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SOLUTIONS FOR MEASURING THE FAIR VALUE OF THE WORKFORCE
Adela, Deaconu - In: Annals of Faculty of Economics 3 (2009) 1, pp. 883-887
For the past decades International Accounting Standards and other Anglo-Saxon standards, for example the American ones, had promoted fair value as a valuation basis for the elements of the financial statements. Thus, the quality of the financial informati
Persistent link: https://www.econbiz.de/10008512080