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Year of publication
Subject
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comparison approach 2 fair value 2 identical or similar assets sales 2 market value 2 the analogy method 2 the modeling technique Romania 2
Online availability
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Free 1
Type of publication
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Article 2
Type of publication (narrower categories)
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Article 1
Language
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English 2
Author
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Manea, Marinela-Daniela 2
Published in...
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CES Working Papers 2
Source
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EconStor 1 RePEc 1
Showing 1 - 2 of 2
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The Fair Value – Representation of the Market Value in Accounting. Trends and Perspectives in Romanian Accounting Practice
Manea, Marinela-Daniela - In: CES Working Papers 3 (2011) 2, pp. 277-292
The market value, as a method of measuring the right value, also provides the highest objectivity due to the fact that it is based on information exterior to the entity, impossible to influence in any way. For the fair value of a product to be equivalent to the market value, a prerequisite needs...
Persistent link: https://www.econbiz.de/10012016958
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Cover Image
THE FAIR VALUE – REPRESENTATION OF THE MARKET VALUE IN ACCOUNTING. TRENDS AND PERSPECTIVES IN ROMANIAN ACCOUNTING PRACTICE
Manea, Marinela-Daniela - In: CES Working Papers 3(2) (2011) June, pp. 277-292
The market value, as a method of measuring the right value, also provides the highest objectivity due to the fact that it is based on information exterior to the entity, impossible to influence in any way. For the fair value of a product to be equivalent to the market value, a prerequisite needs...
Persistent link: https://www.econbiz.de/10009207458
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