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Fair Value Accounting Crisis Debate – A Review

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  • FLORIAN MARCEL NUTA

    (DANUBIUS UNIVERSITY FROM GALATI, ROMANIA)

Abstract

The last decade characterized by financial crisis and global context changes put into discussion the fair-value accounting. Both the professionals and the academics debated even the role of the FVA in the crisis mechanism and its limitations regarding the business environment protection against the crisis effects. Our paper reviews the different opinions and doctrine trends discussing the future of FVA accounting, challenges to be tackled and proper improvements.

Suggested Citation

  • Florian Marcel Nuta, 2015. "Fair Value Accounting Crisis Debate – A Review," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 136-139, February.
  • Handle: RePEc:cbu:jrnlec:y:2015:v:1ii:p:136-139
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    References listed on IDEAS

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    3. Michael Power, 2010. "Fair value accounting, financial economics and the transformation of reliability," Accounting and Business Research, Taylor & Francis Journals, vol. 40(3), pages 197-210.
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    5. Scott, Peter, 2015. "Accounting for Business," OUP Catalogue, Oxford University Press, edition 2, number 9780198719861.
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