FAIR VALUE ILLUSTRATED IN OMFP 1802/2014
Journal Title: Challenges of the Knowledge Society - Year 2016, Vol 6, Issue 0
Abstract
The fair value of assets is calculated from the evidence of market data through an assessment by authorized appraisers, according to law. The fair value of tangible assets is calculated based on their market value, based on information that we would use market participants in setting asset price. The fair value is determined by reference to one of the following: a) market value, for those financial instruments for which a reliable market easily identify. b) a value resulting from models and generally accepted valuation techniques for financial instruments that can not easily identify a reliable market, so these models and valuation techniques to ensure a reasonable approximation of market value.
Authors and Affiliations
Valentin Gabriel CRISTEA
Keywords
Related Articles
- EP ID EP154281
- DOI -
- Views 83
- Downloads 0
DECISIONS OF ROMANIAN LAW COURTS IN CASES CONCERNING THE INTERPRETATION OF ARTICLE 3 (D) OF REGULATION (EC) NO 469/2009 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL OF 6 MAY 2009, CONCERNING THE SUPPLEMENTARY PROTECTION CERTIFICATE FOR MEDICINAL PRODUCTS
The supplementary protection certificate is currently considered to represent an accessory of a national or European patent granted in order to extend the duration of the rights that said patent confers on its owner in r...
MODELING AND SIMULATION OF QUEUE WAITING THROUGH THE CONCEPT OF PETRI NETS
Petri Nets-PN are a graphical formalism which is gaining popularity in recent years as a tool in Matlab for the representation of complex logical interactions among physical components or activities in a system. This not...
CHILD RIGHTS AND THE LIMITS OF PARENTAL CONSENT IN MEDICAL PROCEDURES
Parental consent regarding a child includes the right of them to consent or not to a certain treatment on behalf of the child, but for this to be valid it must be governed by the child best interest. Even if the parents...
HISTORICAL INCRIMINATION OF FACTS AGAINST PATRIMONY
The aim of this study arises from the importance recognized to patrimony as a social value of all evolution stages of society. Assuming that all antisocial acts which affects patrimony were always sanctioned, I tried to...
A SOCIETY OF THE POSTABUNDANCE, FROM THE CONSUMPTION’S REDUCTION TO THE GROWTH OF THE SPIRITU AL SATISFACTION
One close-up view of the consumption reduction on global scales involves beyond the economy reasons analysis, a analysis of the causes and sociological effects of this phenomenon too, in view of the invitation of some co...