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2009 | 2009(53(109)) |
Article title

Value determination as the main objective of accounting

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EN
Globalization process that is currently taking place in world economy is redirecting ouraccounting system towards the use of world solutions in the area of assets and equityvaluation. A characteristic element of these solutions is the fair value method of valuation.It seems that thus defined basis of valuation is an attempt to make accountingvaluation more objective and market-based, which makes it more relevant to the needsof financial statements users. However, it creates circumstances which need to be analyzedin order to examine the fair value method of accounting valuation in an objectivemanner.
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