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：1
语种：English
出版社：Ovidius University Press
摘要：In recent years,FASB and IASB have intensified research on fair value measurements and planned to further expand the scope of applicability of fair value measurements. However,organizations responsible for formulating the principles,enterprises,social bodies and academia are locked in a dispute over the advantages and disadvantages of fair value measurements,and no consensus has been reached yet. This paper explores the arguments for and against fair value and tries to find out whether advantages are superior to disadvantages of fair value measurements.
