Some Fair Value Discussion On Financial Instruments Reporting Issues
Analyzing the current financial crisis imposed a special attention given to the concept of fair value, also brought nowadays into the spotlight and disputed maybe more than it ever was. We have analyzed in this context the reactions regarding the implication and role of fair value concerning the current financial crisis, trying to catch both opinions of the academic community and practitioners. Given this opportunity, a series of pressures on accounting practices, coming from capital markets, could be observed.
fair value financial crisis financial instruments accounting
Carmen Bonaci Dumitru Matis Ji(r)í Strouhal
Department of Accounting Babes-Bolyai University Cluj Napoca, FSEGA Cluj Napoca,Romania Department of Accounting Babes-Bolyai University Cluj Napoca, FSEGA Cluj Napoca, Romania Department of Financial Accounting and Auditing University of Economics Prague Prague, Czech Republi
国际会议
上海
英文
51-54
2011-03-11(万方平台首次上网日期,不代表论文的发表时间)