L'introduzione del "fair value" nella IV e VII Direttiva CEE e confronto con lo IAS 39 (Financial Instruments: Recognition and Measurement)

[Autom. eng. transl.] International accounting standards (Ias / Ifrs) privilege, in some cases, the valuation criterion called "fair value", which the EU legislator has translated into "fair value". The contribution analyzes the reasons and for what reasons this evaluation criterion, in some cases, was chosen as an alternative to the cost, preferring it to the latter. There is no doubt, in fact, that the first approach and the first impression, which are portrayed, could be negative or, at least, marked by skepticism; however, understanding the reasons behind the choice, the initial impression could be revised, framing the problem in the different function that international practice entrusts to the budget and knowing the merits and critical points of the evaluation method.