CHALLENGES INCURRED IN THE AUDITING OF FAIR VALUE MEASUREMENTS

The purpose of the auditors' work is to establish confidence between the producers and users of accounting information. Thus, auditors help protect the interests of different categories of beneficiaries of accounting information when they make economic decisions. The prevalence of fair values i...

Full description

Bibliographic Details
Main Author: Silviu-Virgil Chiriac
Format: Article
Language:deu
Published: University of Oradea 2016-07-01
Series:Annals of the University of Oradea: Economic Science
Subjects:
Online Access:http://anale.steconomiceuoradea.ro/volume/2016/n1/79.pdf