Fair Value or Market Value? Cover Image

Fair Value or Market Value?
Fair Value or Market Value?

Author(s): Bogdan Cosmin Gomoi, Lavinia Denisia Cuc, Robert Cristian Almasi
Subject(s): Economy
Published by: Editura Universității Aurel Vlaicu
Keywords: accurate image; financial structures; valuation; fair value;market value

Summary/Abstract: When taking into consideration the issue of defining the “fair value” concept, those less experimented in the area often fall in the “price trap”, which is considered as an equivalent of the fair value of financial structures. This valuation basis appears as a consequence of the trial to provide an “accurate image” by the financial statements and, also, as an opportunity for the premises offered by the activity continuing principle. The specialized literature generates ample controversies regarding the “fair value” concept and the “market value” concept. The paper aims to debate this issue, taking into account various opinions

  • Issue Year: 20/2014
  • Issue No: 2
  • Page Range: 149-154
  • Page Count: 6
  • Language: English