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HISTORICAL COST VERSUS FAIR VALUE

Author(s): Cozma Ighian Diana
CONSIDERATIONS ON THE FAIR VALUE OF REVENUES RECOGNIZED IN FINANCIAL STATEMENTS

Author(s): Deaconu Adela | Nistor Cristina | Cuzdriorean Dan
DYNAMICS OF THE FAIR VALUE IN ACCOUNTING

Author(s): Mihai RISTEA | Ionel JIANU
International Accounting Convergences Related to EU Admitance

Author(s): Liliana Feleaga | Niculae Feleaga
IAS 41 Agriculture: Fair Value Accounting

Author(s): Viorel Lefter | Aureliana Geta Roman
Valuation of Inventories Considering the Fair Value Options

Author(s): Deaconu Adela | Bonaci Carmen | Popa Ioan
SEARCHING FOR THE FAIR STORY BEHIND FAIR VALUE FOR FINANCIAL INSTRUMENTS

Author(s): Matis Dumitru | Bonaci Carmen Giorgiana
Business Combination Accounting Methods

Author(s): FLORIN IOAN SCORŢESCU
The critical aspect on using fair value for financial instruments

Author(s): Ionica Holban (Oncioiu) | Florin Razvan Oncioiu
PRELIMINARY VIEW ON OWNER’S AND MANAGER’S APPROACH TO VALUATION

Author(s): Jiří STROUHAL | Dana DVOŘÁKOVÁ | Bohuslava KNAPOVÁ
El Camino Hacia el Valor Razonable

Author(s): María Antonia García Benau | Ana Zorio Grima
Models and Rules of Evaluation in International Accounting

Author(s): Niculae Feleaga | Liliana Feleaga
Relevancia valorativa del resultado global y sus componentes frente al resultado neto

Author(s): Núria Arimany Serrat | Soledad Moya Gutierrez | Gonzalo Rodriguez Pérez
STUDY REGARDING THE INFLUENCE OF ROMANIAN ACCOUNTING REGULATIONS ON CREATIVE ACCOUNTING TECHNIQUES

Author(s): GROSANU ADRIAN | RACHISAN PAULA RAMONA | BERINDE SORIN ROMULUS
Theoretical considerations about implementation of IAS 41 in Romania

Author(s): Liliana FELEAGĂ | Niculae FELEAGĂ | Vasile RĂILEANU
RECOGNITION AND VALUATION OF BIOLOGICAL ASSETS IN TOURISM AREA. INTERNATIONAL ACCOUNTING STANDARDS

Author(s): IOANĂŞ Corina | DUMITRU Corina Graziella | TUŢU Anca | NICHITA Mirela
Impacto da adoção da IFRIC 13 na contabilização de programas de passageiros frequentes [doi: 10.5329/RECADM.20111002005]

Author(s): Glauber de Castro Barbosa | Isabel Cristina Henriques Sales | Edilson Paulo
FAIR VALUE - THE UMBRELLA OF THE VALUATION BASES USED IN ACCOUNTING

Author(s): Diana COZMA IGHIAN | Cristina Silvia NISTOR
A Process Design for Auditing Fair Value

Author(s): Melek Akgün | Davut Pehlivanli | Meltem Gürünlü
Fair value and accounting standard for financial instrument

Author(s): Holban (Oncioiu) Ionica | Oncioiu Florin Razvan
The Effect of the International Accounting Standards on the Related Party Transactions Disclosure

Author(s): Stauropoulos Antonios | Samaras Ioannis | Arsenos Panagiotis
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