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Accounting valuations

 

Marketed By :  LAP LAMBERT Academic Publishing   Sold By :  Kamal Books International  
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  • Product Description
 

Unifying the economical-financial information at an international level represents today, within the context of the globalization and integration of the financial markets around the world, an important and urgent demand. One of the coordinates of accounting globalization is the fair value based valuation system. This paper describes the controversial history of fair value measurement and the main novelties in the field of fair value measurement, arising from the international convergence process. But the concept of fair value has been the source of vivid debates with regards to its meaning in contemporary accountancy, both in theory and in practice. So, we find it necessary to explore the arguments for and against fair value and tries to find out whether advantages are superior to disadvantages of fair value measurements. Due to the ever increasing importance of the concept of fair value, we have decided it was relevant to focus our research work on the analysis of how this concept was adopted in Romania. We have attempted an empirical research on the perception of accounting practitioners over an accounting system based on fair value.

Product Specifications
SKU :COC63694
AuthorCozma Ighian Diana Sabina
LanguageEnglish
BindingPaperback
Number of Pages132
Publishing Year2013-02-11T00:00:00.000
ISBN9783659342882
Edition1 st
Book TypeEconomics
Country of ManufactureIndia
Product BrandLAP LAMBERT Academic Publishing
Product Packaging InfoBox
In The Box1 Piece
Product First Available On ClickOnCare.com2015-07-08 00:00:00