Business, Management and Accounting
8 years ago

Fair value accounting revolutionizes financial statements, shaping global economies.

Journal of Information Systems and Operations Management
Valuation Models. Fair Value – Methods Of Assessment In Accounting
Mihai Ristea, Corina Ioanăș, Mihaela Gruiescu, Tuţu Anca

Paper Summary

Valuation in accounting is crucial for preparing financial statements. The focus is shifting from historical cost to fair value models. Different accounting values exist, but fair value is the main reference point. The question of whether to use historical cost or fair value for evaluation is explored in this paper.

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