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Studia Universitatis Babes-Bolyai Oeconomica
Volume 66 (2021): Issue 1 (April 2021)
Open Access
Challenges Faced By Auditors When Estimating Fair Values. An Experiment in an Emerging Economy
Adela Deaconu
Adela Deaconu
Babeș-Bolyai University of Cluj-Napoca
Romania
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Deaconu, Adela
,
Ioana Ciurdaş
Ioana Ciurdaş
Babeș-Bolyai University of Cluj-Napoca
Romania
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Ciurdaş, Ioana
and
Carmen Bonaci
Carmen Bonaci
Babeș-Bolyai University of Cluj-Napoca
Romania
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Bonaci, Carmen
May 12, 2021
Studia Universitatis Babes-Bolyai Oeconomica
Volume 66 (2021): Issue 1 (April 2021)
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Published Online:
May 12, 2021
Page range:
36 - 60
DOI:
https://doi.org/10.2478/subboec-2021-0003
Keywords
fair value audit
,
fair value complexity
,
estimation risks
,
fair value provider
,
tangible asset
© 2021 Adela Deaconu et al., published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
