%0 Journal Article
%T SEARCHING FOR THE FAIR STORY BEHIND FAIR VALUE FOR FINANCIAL INSTRUMENTS
%A Matis Dumitru
%A Bonaci Carmen Giorgiana
%J Annals of the University of Oradea : Economic Science
%D 2009
%I University of Oradea
%X 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
%K Fair value accounting
%K standards setting bodies
%K financial crisis
%U http://steconomice.uoradea.ro/anale/volume/2009/v3-finances-banks-and-accountancy/177.pdf