VALOAREA JUSTĂ – OBIECT AL REVOLUŢIEI CONTABILE
Fair value - object of accounting revolution

Summary/Abstract: Lately, under the pressure of investors and with the contribution of the organizations involved in regulating accounting activities (such as the FASB, IASB, etc.) we have witnessed a change of the traditional accounting model based on historical cost, which has turned into an accounting model based on the just value, which would in turn meet the requirements for „maximizing share value”. The concept of just value has raised the interest of many theorists, practitioners, and organizations involved in regulating accounting activities, all of which have made contributions to defining it.

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