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：And our country has opted for a combination of the two assessment systems, but fair value is provided only
for goods received for free (if economic). Accounting regulations in accordance with European directives
require the use of fair value for financial instruments, including derivatives in the consolidated financial
statements under the same restrictive conditions as those contained in Directive fair value. Therefore, you
can see its use restricted, limited and the economic environment and legislative existing in Romania,
characterized by
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the priority rules of legal privileges and tax to the detriment of economic, accounting
mentality that does not support the new concept with all its implications, poor development of capital
market which is the main source for information on fair value, knowledge of evaluation standards.
