Abstract
[Autom. eng. transl.] This article examines the different impacts on the balance of fair value and historical cost and highlights the cultural background in which the two different methods have developed, with the respective advantages and drawbacks. Some evaluation proposals are then examined based on historical cost and revaluations. Finally, some valuation solutions are examined for companies that adopt international accounting standards.
| Translated title of the contribution | [Autom. eng. transl.] Some reflections on fair value |
|---|---|
| Original language | Italian |
| Pages (from-to) | 700-711 |
| Number of pages | 12 |
| Journal | Rivista Italiana di Ragioneria e di Economia Aziendale |
| Volume | 2009 |
| Publication status | Published - 2009 |
Keywords
- costo storico
- fair value
- principi contabili IAS-IFRS
- valutazioni di bilancio