Cristin, Nicolae Traian; Miticã, Pepi - In: Annals of Faculty of Economics 1 (2013) 2, pp. 550-558
The financial crisis began on 2008 has led to a debate about the pluses and minuses of fair-value accounting (FVA). This debate presents a new start for fair-value accounting going forward and standard setters’ push to extend fair-value accounting into other areas. In our research, we found...