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Historical Cost Versus Fair Value

Author

Listed:
  • Cozma Ighian Diana

    (Universitatea de Nord Baia Mare, Facultatea de Stiinte)

Abstract

The current process of accounting globalization is based mainly on the concept of just value. This concept has been the source of vivid debates with regards to its meaning in contemporary accountancy, both in theory and in practice. The increased importan

Suggested Citation

  • Cozma Ighian Diana, 2009. "Historical Cost Versus Fair Value," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 860-865, May.
    • Handle: RePEc:ora:journl:v:3:y:2009:i:1:p:860-865
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    File URL: http://steconomice.uoradea.ro/anale/volume/2009/v3-finances-banks-and-accountancy/146.pdf
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    References listed on IDEAS

    as
    1. repec:dau:papers:123456789/1858 is not listed on IDEAS
    2. Stephen Penman, 2007. "Financial reporting quality: is fair value a plus or a minus?," Accounting and Business Research, Taylor & Francis Journals, vol. 37(S1), pages 33-44.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    historical cost; fair value; valuation; accounting system;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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