Comparative Examination of Fair Value Accounting and Historical Cost Accounting in Perspective of Advantages and Disadvantages

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Comparative Examination of Fair Value Accounting and Historical Cost Accounting in Perspective of Advantages and Disadvantages

Journal Title: Muhasebe ve Finansman Dergisi - Year 2015, Vol 17, Issue 65

Abstract

In this study, it has examined that advantages and disadvantages of fair value accounting and historical cost accounting in comparatively. We discuss advantages and disadvantages of produced financial information according to fair value accounting and historical cost accounting in perspective of reliability, relavance, transparency, intelligibility, comparability, timeliness and financial stability. Literature review results of this study indicate that there are advantages and disadvantages both fair value accounting and historical cost accounting. We suggest that financial statements in fair value accounting and historical cost accounting should use together in order to get rid of disadvantages of both accounting regime.

Authors and Affiliations

Mustafa ARI, Rıfat YILMAZ

Keywords

fair value accounting Historical Cost Accounting financial stability Reliability of Financial Information Gerçeğe Uygun Değer Muhasebesi Tarihi Maliyet Değeri Muhasebesi Finansal İstikrar Finansal Bilgilerin Güvenirliliği

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EP ID EP89187
DOI -
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