期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2010
卷号：10
期号：2
语种：English
出版社：Ovidius University Press
摘要：The fair value represents the most comprehensive concept referring to evaluation,mostly meaning the determination of market value,based upon supply and demand report. In order to evaluate a company to the fair value,information regarding the past performances,the potential future earnings,the economic climate or the involved human resources have become necessary. This paper brings a support to specialty literature,more and more developed within the area of value’s relevance as concerns the accountancy information provided by means of fair value,and analyzing the validity of hypothesis,according to which the fair value has an informative character that is superior to the historical cost,as financial reporting standard for the financial instruments. Various initiatives are analyzed here,explained depending on certain particularities related to the evaluation criteria adopted at international level. Normative contexts have been always existed,where an ample appeal to fair value is done,meaning to the current market values,in the view of evaluating various balance sheet positions and especially the financial instruments. Within the current context,adopting the conceptual frame of the international financial normative have been necessary,where the fair value was represented by the adequate response,that allows users those financial situations on having an image faithful to the financial real position of an enterprise.
