THE FAIR VALUE – REPRESENTATION OF THE MARKET VALUE IN ACCOUNTING. TRENDS AND PERSPECTIVES IN ROMANIAN ACCOUNTING PRACTICE
The market value, as a method of measuring the right value, also provides the highest objectivity due to the fact that it is based on information exterior to the entity, impossible to influence in anyway. For the fair value of a product to be equivalent to the market value, a prerequisite needs to b...
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| Format: | Article |
| Language: | English |
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Alexandru Ioan Cuza University of Iasi
2011-06-01
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| Series: | CES Working Papers |
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| Online Access: | http://cse.uaic.ro/WorkingPapers/articles/CESWP2011_III2_MAN.pdf |