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Author Dumitru, Matiş ♦ Giorgiana, Bonaci Carmen
Source CiteSeerX
Content type Text
File Format PDF
Subject Domain (in DDC) Computer science, information & general works ♦ Data processing & computer science
Subject Keyword Fair Value ♦ Conceptual Level ♦ Harsh Criticism ♦ Whole Story ♦ Relevant Aspect ♦ Fair Value Accounting ♦ Current Financial Crisis ♦ Current Circumstance ♦ Regulator Perspective
Abstract Our paper aims at telling the whole story where fair value accounting is concerned. Harsh criticism has been brought to this concept under current circumstances that motivated out research. Without arguing for fair value as something it is not, we briefly try to point some relevant aspect on the situation. The paper starts on a conceptual level, looking at fair value through regulator‟s perspective, and further more analyzes some aspects of the current financial crisis. Finding make us think about the past and maybe thinking twice before shooting the messenger, since fair value reflects losses, but it can not generate them.
Educational Role Student ♦ Teacher
Age Range above 22 year
Educational Use Research
Education Level UG and PG ♦ Career/Technical Study