Home  Journals  International Accounting  7(139) - 2010 July

Fair value as a method of valuation: the present and the future

Available online: 16 July 2010

Subject Heading: Credit organizations

JEL Classification: 

Lacks of this method of the account, fundamental content and advantages of a method of fair accounting are considered in this article. Changes and specifications of IFRS regading questions of fair value, in consequence of crisis occurrences in world economy.

Keywords: Fair value, valuation of value assets, financial reporting standards, financial assets, market prices, information disclosure

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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