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Comparison Of The Accounting Concept “Fair Value” With Other Economic Value Concepts

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  • Justine Jaunzeme

    (Ventspils University College (Latvia))

Abstract

Fair value is a measurement base found both in International Financial Reporting Standards and in Latvian accounting legislation. For the fair value measurements to be meaningful for financial analysts, consultants and other financial statement users, it is important that the fair value concept be understood in relation to other economic value concepts. The purpose of this paper is to compare the fair value concept of financial accounting to other economic value concepts. The qualitative method of logical analysis is the research methodology.

Suggested Citation

  • Justine Jaunzeme, 2011. "Comparison Of The Accounting Concept “Fair Value” With Other Economic Value Concepts," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 5(5(558)(su), pages 291-297, July.
    • Handle: RePEc:agr:journl:v:5(558)(supplement):y:2011:i:5(558)(supplement):p:291-297
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