期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：The current process of accounting globalization is based mainly on the concept of just value. This concept
has been the source of vivid debates with regards to its meaning in contemporary accountancy, both in
theory and in practice. The increased importance of the concept of “just value”, as well as the constantly
increasing importance of financial assets have created the framework for developing a new value-based
accounting model. The reshaping of the value-based accounting model consists of reconsidering the basic
principles of valuation, allowing accountancy to progress from the system of historical cost to that of just
value.
