RECENT DEVELOPMENTS OF THE FINANCIAL REPORTING MODEL: THEORETICAL STUDIES IN REVIEW
Our paper analyzes the manner in which the financial reporting model evolved towards fair value accounting. After a brief introduction into the context of financial reporting at international level, the analysis focuses on the accounting model of fair value. This is done by synthesizing main studies...
| Main Authors: | , |
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| Format: | Article |
| Language: | deu |
| Published: |
University of Oradea
2011-07-01
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| Series: | Annals of the University of Oradea: Economic Science |
| Subjects: | |
| Online Access: | http://anale.steconomiceuoradea.ro/volume/2011/n1/060.pdf |
| _version_ | 1819055169324711936 |
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| author | Bonaci Carmen Giorgiana Matis Dumitru |
| author_facet | Bonaci Carmen Giorgiana Matis Dumitru |
| author_sort | Bonaci Carmen Giorgiana |
| collection | DOAJ |
| description | Our paper analyzes the manner in which the financial reporting model evolved towards fair value accounting. After a brief introduction into the context of financial reporting at international level, the analysis focuses on the accounting model of fair value. This is done by synthesizing main studies in accounting research literature that analyze fair value accounting through a theoretical approach. The analysis being developed relies on literature review methodology. The main purpose of the developed analysis is to synthesize main pros and cons as being documented through accounting research literature. Our findings underline both the advantages and shortcomings of fair value accounting and of the recent mixed attribute in nowadays financial reporting practices. The concluding remarks synthesize the obtained results and possible future developments of our analysis. |
| first_indexed | 2024-12-21T13:03:15Z |
| format | Article |
| id | doaj.art-efdcde2bf8414d17ac4cdeb2cc88406d |
| institution | Directory Open Access Journal |
| issn | 1222-569X 1582-5450 |
| language | deu |
| last_indexed | 2024-12-21T13:03:15Z |
| publishDate | 2011-07-01 |
| publisher | University of Oradea |
| record_format | Article |
| series | Annals of the University of Oradea: Economic Science |
| spelling | doaj.art-efdcde2bf8414d17ac4cdeb2cc88406d2022-12-21T19:03:06ZdeuUniversity of OradeaAnnals of the University of Oradea: Economic Science1222-569X1582-54502011-07-0111629635RECENT DEVELOPMENTS OF THE FINANCIAL REPORTING MODEL: THEORETICAL STUDIES IN REVIEWBonaci Carmen GiorgianaMatis DumitruOur paper analyzes the manner in which the financial reporting model evolved towards fair value accounting. After a brief introduction into the context of financial reporting at international level, the analysis focuses on the accounting model of fair value. This is done by synthesizing main studies in accounting research literature that analyze fair value accounting through a theoretical approach. The analysis being developed relies on literature review methodology. The main purpose of the developed analysis is to synthesize main pros and cons as being documented through accounting research literature. Our findings underline both the advantages and shortcomings of fair value accounting and of the recent mixed attribute in nowadays financial reporting practices. The concluding remarks synthesize the obtained results and possible future developments of our analysis.http://anale.steconomiceuoradea.ro/volume/2011/n1/060.pdffair value, accounting research literature, mixed attribute, pros, cons |
| spellingShingle | Bonaci Carmen Giorgiana Matis Dumitru RECENT DEVELOPMENTS OF THE FINANCIAL REPORTING MODEL: THEORETICAL STUDIES IN REVIEW Annals of the University of Oradea: Economic Science fair value, accounting research literature, mixed attribute, pros, cons |
| title | RECENT DEVELOPMENTS OF THE FINANCIAL REPORTING MODEL: THEORETICAL STUDIES IN REVIEW |
| title_full | RECENT DEVELOPMENTS OF THE FINANCIAL REPORTING MODEL: THEORETICAL STUDIES IN REVIEW |
| title_fullStr | RECENT DEVELOPMENTS OF THE FINANCIAL REPORTING MODEL: THEORETICAL STUDIES IN REVIEW |
| title_full_unstemmed | RECENT DEVELOPMENTS OF THE FINANCIAL REPORTING MODEL: THEORETICAL STUDIES IN REVIEW |
| title_short | RECENT DEVELOPMENTS OF THE FINANCIAL REPORTING MODEL: THEORETICAL STUDIES IN REVIEW |
| title_sort | recent developments of the financial reporting model theoretical studies in review |
| topic | fair value, accounting research literature, mixed attribute, pros, cons |
| url | http://anale.steconomiceuoradea.ro/volume/2011/n1/060.pdf |
| work_keys_str_mv | AT bonacicarmengiorgiana recentdevelopmentsofthefinancialreportingmodeltheoreticalstudiesinreview AT matisdumitru recentdevelopmentsofthefinancialreportingmodeltheoreticalstudiesinreview |