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
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