Some Fair Value Discussion On Financial Instruments Reporting Issues

摘要

Analyzing the current financial crisis imposed a special attention given to the concept of fair value, also brought nowadays into the spotlight and disputed maybe more than it ever was. We have analyzed in this context the reactions regarding the implication and role of fair value concerning the current financial crisis, trying to catch both opinions of the academic community and practitioners. Given this opportunity, a series of pressures on accounting practices, coming from capital markets, could be observed.