Diana, Cozma Ighian; Silvia, Nistor Cristina - In: Ovidius University Annals, Economic Sciences Series X (2010) 1, pp. 1504-1509
In recent years, FASB and IASB have intensified research on fair value measurements and planned to further expand the scope of applicability of fair value measurements. However, organizations responsible for formulating the principles, enterprises, social bodies and academia are locked in a...