FAIR VALUE ILLUSTRATED IN OMFP 1802/2014
The fair value of assets is calculated from the evidence of market data through an assessment by authorized appraisers, according to law. The fair value of tangible assets is calculated based on their market value, based on information that we would use market participants in setting asset price. Th...
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| Format: | Article |
| Langue: | English |
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Nicolae Titulescu University Publishing House
2016-06-01
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| Collection: | Challenges of the Knowledge Society |
| Sujets: | |
| Accès en ligne: | http://cks.univnt.ro/uploads/cks_2016_articles/index.php?dir=05_economics%2F&download=CKS+2016_economics_art.097.pdf |
| _version_ | 1826906879464308736 |
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| author | Valentin Gabriel CRISTEA |
| author_facet | Valentin Gabriel CRISTEA |
| author_sort | Valentin Gabriel CRISTEA |
| collection | DOAJ |
| description | The fair value of assets is calculated from the evidence of market data through an assessment by authorized appraisers, according to law. The fair value of tangible assets is calculated based on their market value, based on information that we would use market participants in setting asset price. The fair value is determined by reference to one of the following: a) market value, for those financial instruments for which a reliable market easily identify. b) a value resulting from models and generally accepted valuation techniques for financial instruments that can not easily identify a reliable market, so these models and valuation techniques to ensure a reasonable approximation of market value. |
| first_indexed | 2024-04-14T03:18:34Z |
| format | Article |
| id | doaj.art-d8c8e7adb52f4055b14beb51a98cb663 |
| institution | Directory Open Access Journal |
| issn | 2068-7796 2068-7796 |
| language | English |
| last_indexed | 2025-02-17T08:56:13Z |
| publishDate | 2016-06-01 |
| publisher | Nicolae Titulescu University Publishing House |
| record_format | Article |
| series | Challenges of the Knowledge Society |
| spelling | doaj.art-d8c8e7adb52f4055b14beb51a98cb6632025-01-02T18:54:25ZengNicolae Titulescu University Publishing HouseChallenges of the Knowledge Society2068-77962068-77962016-06-016-684689FAIR VALUE ILLUSTRATED IN OMFP 1802/2014Valentin Gabriel CRISTEA0PhD Candidate, Faculty of Economic Science, ”Valahia” University of TargovisteThe fair value of assets is calculated from the evidence of market data through an assessment by authorized appraisers, according to law. The fair value of tangible assets is calculated based on their market value, based on information that we would use market participants in setting asset price. The fair value is determined by reference to one of the following: a) market value, for those financial instruments for which a reliable market easily identify. b) a value resulting from models and generally accepted valuation techniques for financial instruments that can not easily identify a reliable market, so these models and valuation techniques to ensure a reasonable approximation of market value.http://cks.univnt.ro/uploads/cks_2016_articles/index.php?dir=05_economics%2F&download=CKS+2016_economics_art.097.pdffair valuemarket valueacquisition costproduction costweighted average costing method. |
| spellingShingle | Valentin Gabriel CRISTEA FAIR VALUE ILLUSTRATED IN OMFP 1802/2014 Challenges of the Knowledge Society fair value market value acquisition cost production cost weighted average costing method. |
| title | FAIR VALUE ILLUSTRATED IN OMFP 1802/2014 |
| title_full | FAIR VALUE ILLUSTRATED IN OMFP 1802/2014 |
| title_fullStr | FAIR VALUE ILLUSTRATED IN OMFP 1802/2014 |
| title_full_unstemmed | FAIR VALUE ILLUSTRATED IN OMFP 1802/2014 |
| title_short | FAIR VALUE ILLUSTRATED IN OMFP 1802/2014 |
| title_sort | fair value illustrated in omfp 1802 2014 |
| topic | fair value market value acquisition cost production cost weighted average costing method. |
| url | http://cks.univnt.ro/uploads/cks_2016_articles/index.php?dir=05_economics%2F&download=CKS+2016_economics_art.097.pdf |
| work_keys_str_mv | AT valentingabrielcristea fairvalueillustratedinomfp18022014 |