Analysis of International Accounting Regulations with Regards to Fair Value
Unifying the economical-financial information at an international level represents today, within the context of the globalization and integration of the financial markets around the world, an important and urgent demand. One of the coordinates of accounting globalization is the fair value based valu...
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Dunarea de Jos University of Galati
2010-08-01
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Online Access: | http://www.ann.ugal.ro/eco/Doc2010/Cozma_Ighian.pdf |
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doaj-bac2ea5709364c94be04981529fc39482020-11-24T23:52:39ZengDunarea de Jos University of GalatiAnnals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics1584-04092010-08-0116170Analysis of International Accounting Regulations with Regards to Fair ValueDiana COZMA IGHIANUnifying the economical-financial information at an international level represents today, within the context of the globalization and integration of the financial markets around the world, an important and urgent demand. One of the coordinates of accounting globalization is the fair value based valuation system. This tendency arises from the contents of international accounting standards and from the progress of world-wide regulating practice. The economic and market events of the past years have highlighted the importance of fair value measurements used in financial statements and have emphasized the need for consistency and comparability in those measurements infinancial statements prepared around the globe.http://www.ann.ugal.ro/eco/Doc2010/Cozma_Ighian.pdffair valueharmonizationIASBFASBAccounting DirectiveIFRSFASExposure Draft |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Diana COZMA IGHIAN |
spellingShingle |
Diana COZMA IGHIAN Analysis of International Accounting Regulations with Regards to Fair Value Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics fair value harmonization IASB FASB Accounting Directive IFRS FAS Exposure Draft |
author_facet |
Diana COZMA IGHIAN |
author_sort |
Diana COZMA IGHIAN |
title |
Analysis of International Accounting Regulations with Regards to Fair Value |
title_short |
Analysis of International Accounting Regulations with Regards to Fair Value |
title_full |
Analysis of International Accounting Regulations with Regards to Fair Value |
title_fullStr |
Analysis of International Accounting Regulations with Regards to Fair Value |
title_full_unstemmed |
Analysis of International Accounting Regulations with Regards to Fair Value |
title_sort |
analysis of international accounting regulations with regards to fair value |
publisher |
Dunarea de Jos University of Galati |
series |
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics |
issn |
1584-0409 |
publishDate |
2010-08-01 |
description |
Unifying the economical-financial information at an international level represents today, within the context of the globalization and integration of the financial markets around the world, an important and urgent demand. One of the coordinates of accounting globalization is the fair value based valuation system. This tendency arises from the contents of international accounting standards and from the progress of world-wide regulating practice. The economic and market events of the past years have highlighted the importance of fair value measurements used in financial statements and have emphasized the need for consistency and comparability in those measurements infinancial statements prepared around the globe. |
topic |
fair value harmonization IASB FASB Accounting Directive IFRS FAS Exposure Draft |
url |
http://www.ann.ugal.ro/eco/Doc2010/Cozma_Ighian.pdf |
work_keys_str_mv |
AT dianacozmaighian analysisofinternationalaccountingregulationswithregardstofairvalue |
_version_ |
1725472670630281216 |