APPLICATIONS OF FAIR VALUE PRICING
Journal Title: Challenges of the knowledge society ( Provocari ale societatii cunoasterii ) - Year 2019, Vol 11, Issue 13
Abstract
The 2008 crisis prolonged and deepened divergences in fair value measurement as the most reliable and other measurement systems. The introduction of IFRS 13 contributed to improved results at the level 3 asset prices observed in companies operating on the Bucharest Stock Exchange. The literature has shown that in International Financial Reporting Standards (IFRS) 7, different levels of fair value are relevant to value. This research analyzes market prices of the different levels of fair value hierarchy reported under IFRS 7. It is noted that fair value assets measured at different levels of hierarchy are relevant for value, while liabilities are valued differently
Authors and Affiliations
Valentin Gabriel CRISTEA
Keywords
Related Articles
- EP ID EP591016
- DOI -
- Views 139
- Downloads 0
CULTURAL TOURISM IN CENTRAL REGION OF ROMANIA
Romania has a multitude of natural and cultural attractions, with five of the European biogeographical regions and seven sites included in the UNESCO heritage, but it does not sufficiently exploit its touristic potential...
AUTONOMOUS CONCEPTS OF THE CASE-LAW OF THE EUROPEAN COURT OF HUMAN RIGHTS AND OF THE COURT OF JUSTICE OF THE EUROPEAN UNION IN MATTERS OF DISCIPLINARY, ADMINISTRATIVE, FINANCIAL AND CRIMINAL LIABILITY
Often, the delimitation between criminal law per se and other branches of public law involving the application of sanctions by the authorities of the Member States or by the institutions, bodies, offices and agencies of...
AUTOPLAGIARISM AND SCIENTIFIC RESEARCH ACTIVITY
Writing a PhD thesis involves a long and profound scientific research activity. In this context of research, a number of incident factors may lead to the elaboration of a PhD thesis that is original or not. Some of these...
THE PROTECTION OF OLFACTORY CREATIONS
The olfactory works/creations, the perfumes that everyone likes are some of the oldest intellectual goods. Their creation involves science, imagination, talent. But in spite of the spectacular evolution of this category...
THE RULE OF LAW-CONSTITUTIONAL AND CONTEMPORARY JURISPRUDENTIAL SIGNIFICANCE
The doctrine of the rule of law originates from German theory and jurisprudence, but is now a requirement and a reality of constitutional democracy in contemporary society. At present, the rule of law is no longer a simp...