Since 2014
Fair Value or Market Value?
Journal of Economics and Business Research
View Archive Info| Field | Value | |
| Title |
Fair Value or Market Value?
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| Creator |
Gomoi, Bogdan Cosmin
Cuc, Lavinia Denisia Almaşi, Robert |
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| Description |
When taking into consideration the issue of defining the “fair value” concept, those less experimented in the area often fall in the “price trap”, which is considered as an equivalent of the fair value of financial structures. This valuation basis appears as a consequence of the trial to provide an “accurate image” by the financial statements and, also, as an opportunity for the premises offered by the activity continuing principle. The specialized literature generates ample controversies regarding the “fair value” concept and the “market value” concept. The paper aims to debate this issue, taking into account various opinions.
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| Publisher |
Journal of Economics and Business Research
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| Contributor |
—
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| Date |
2014-11-25
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://www.uav.ro/jour/index.php/jebr/article/view/380
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| Source |
Journal of Economics and Business Research; Vol 20, No 2 (2014): J of Economics & Business Research; 149 - 154
2069-9476 2068-3537 |
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| Language |
eng
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| Relation |
http://www.uav.ro/jour/index.php/jebr/article/view/380/pdf_145
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