TITLE

The Evolution of the Fair Value Accounting - A Response to the Global Financial Crisis

AUTHOR(S)
Anamaria, Stoica; Maria Mădălina, Buculescu (Costică)
PUB. DATE
July 2014
SOURCE
Ovidius University Annals, Series Economic Sciences;2014, Vol. 14 Issue 2, p591
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The global financial crisis is a reminder of the fact that no matter how much we know, we don't know enough. Starting from this statement, the current research paper aims to observe the evolution of the concept fair value accounting and to analyze it from a cause - effect perspective, in the context of the global financial crisis. On the one hand, from a cause perspective, the paper analyzes the opposite opinions present in the specialty literature regarding the influence of this valuation method in the evolution of the crisis. On the other hand, from an effect perspective, the authors focused on the related legislation and upon the evolution of standards issued by the regulatory institutions, at a global level.
ACCESSION #
109415376

 

Share

Read the Article

Courtesy of THE LIBRARY OF VIRGINIA

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics