• Acasa
• Scop şi obiective
• Acces şi indexare
• Colectiv editorial
• Ghiduri
• Recenzare
• Arhiva
• Trimite articol
• Contact
• U.C.B.

The objective of this article is to analyze the new changes within the application of IFRS 13 in order to solve a problem of "incoherence representative" between the financial statements, where certain asset components were presented at the fair value by the entities as suppliers and which, in turn, were presented as client entity. This assumed approach, in full knowledge of the facts was leading, obviously, to similar results.