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Faire value - perspective of chance in environmental accounting
Oncioiu, Ionica - In: Acta Universitatis Danubius / Oeconomica 8 (2012) 5, pp. 157-165
Persistent link: https://www.econbiz.de/10009789134
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The critical aspect on using fair value for financial instruments
Oncioiu, Ionica; Oncioiu, Florin Razvan - In: Acta Universitatis Danubius / Oeconomica (2009) 1, pp. 92-100
Persistent link: https://www.econbiz.de/10003940364
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Revenue from contracts with customers under IFRS 15 : new perspectives on practice
Oncioiu, Ionica; Tǎnase, Alin-Eliodor - In: EuroEconomica 35 (2016) 2, pp. 31-40
Persistent link: https://www.econbiz.de/10011570205
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Convergences and Divergences Related to Fair Value
Oncioiu, Ionica - 2013
Many authors present the advantages of fair value accounting, but others contest this concept, because of its volatility and subjective tendency of the models used for the evaluation. The advantages of fair value include utility, relevance, transparency and superior accuracy of the results,...
Persistent link: https://www.econbiz.de/10013090222
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Convergences and divergences related to fair value
Oncioiu, Ionica; Oncioiu, Florin Razvan; Simona, Daniela - In: Review of business & finance case studies : RBFCS 3 (2012) 2, pp. 81-88
Persistent link: https://www.econbiz.de/10009655875