Historical Cost vs Fair Value in Accounting: Consequences for the Quality of Financial Information and the True and Fair View

Historical Cost vs Fair Value in Accounting: Consequences for the Quality of Financial Information and the True and Fair View

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In the conditions of an accelerated increase of the inflation rate last year and the current geopolitical pressures, a problem arises as to whether using the most relevant measurement basis reflecting economic reality and supporting decision-makers in the decision-making process. This paper analyzes...

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Bibliographic Details
Main Author: Claudia Cătălina CIOCAN
Format: Article
Language:English
Published: The Body of Expert and Licensed Accountants of Romania 2022-10-01
Series:CECCAR Business Review
Subjects:
historical cost
fair value
information quality
conservatism
true and fair view
Online Access: https://www.ceccarbusinessreview.ro/historical-cost-vs-fair-value-in-accounting-consequences-for-the-quality-of-financial-information-and-the-true-and-fair-view-a246d/download-PDF/

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https://www.ceccarbusinessreview.ro/historical-cost-vs-fair-value-in-accounting-consequences-for-the-quality-of-financial-information-and-the-true-and-fair-view-a246d/download-PDF/

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