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Fair value assessment – valences and limitations

Author

Listed:
  • Cozma Ighian Diana
  • Nistor Cristina Silvia

    (University of North, Baia Mare, Romania
    Babes-Bolyai University, Cluj Napoca, Romania)

Abstract

In recent years, FASB and IASB have intensified research on fair value measurements and planned to further expand the scope of applicability of fair value measurements. However, organizations responsible for formulating the principles, enterprises, social bodies and academia are locked in a dispute over the advantages and disadvantages of fair value measurements, and no consensus has been reached yet. This paper explores the arguments for and against fair value and tries to find out whether advantages are superior to disadvantages of fair value measurements.

Suggested Citation

  • Cozma Ighian Diana & Nistor Cristina Silvia, 2010. "Fair value assessment – valences and limitations," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1504-1509, May.
    • Handle: RePEc:ovi:oviste:v:10:y:2010:i:1:p:1504-1509
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    More about this item

    Keywords

    fair value; FASB; IASB; measurement;
    All these keywords.

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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