Oncioiu, Ionica; Oncioiu, Florin Razvan; Nenciu, … - In: Review of Business and Finance Studies 3 (2012) 2, pp. 81-88
Many authors present the advantages of fair value accounting, but others contest this concept, because of its volatility and subjective tendency of the models used for the evaluation. The advantages of fair value include utility, relevance, transparency and superior accuracy of the results,...
