文章基本信息

标题：SEARCHING FOR THE FAIR STORY BEHIND FAIR VALUE FOR FINANCIAL INSTRUMENTS
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作者：Matiş Dumitru Bonaci Carmen Giorgiana
期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：Our paper aims at telling the whole story where fair value accounting is concerned. Harsh criticism has been brought to this concept under current circumstances that motivated out research. Without arguing for fair value as something it is not, we briefly try to point some relevant aspect on the situation. The paper starts on a conceptual level, looking at fair value through regulator‟s perspective, and further more analyzes some aspects of the current financial crisis. Finding make us think about the past and maybe thinking twice before shooting the messenger, since fair value reflects losses, but it can not generate them.
关键词：fair value accounting, standards setting bodies, financial crisis