Some Fair Value Discussion On Financial Instruments Reporting Issues

摘要：

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.

关键词： fair value financial crisis financial instruments accounting

作者: Carmen Bonaci Dumitru Matis Ji(r)í Strouhal

作者单位: 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

会议类型: 国际会议

会议名称: 2011 International Conference on Economics, Business and Marketing Management(EBMM 2011)(2011年经济、商业和营销管理国际会议)

会议地点: 上海

会议语种:英文

页码: 51-54

在线出版日期: 2011-03-11（万方平台首次上网日期，不代表论文的发表时间）