1、1外文翻译THEFAIRVALUEANEWEVALUATIONMETHODINACCOUNTINGOFCOMPANYMATERIALSOURCEBULLETINUASVMHORTICULTURE,662/2009AUTHORSUCEAVE，ROMANIAABSTRACTTHEFAIRVALUECRITERIONISANEVALUATIONMETHODBASEDONTHESUPPOSITIONTHATTHEVALUESEXPRESSEDINTHEBALANCESHEETREFLECTINEVERYMOMENTTHEIREXCHANGEVALUEATTHEACQUISITIONDATE,DATEA
2、TWHICHTHEFAIRVALUEANDTHEHISTORICALCOSTARETHESAMEBUT,INTHEFOLLOWINGPERIODS,THEVALUEOFTHEASSETSANDLIABILITIESEXPOSEDINTHEBALANCESHEETISADJUSTEDTOAVALUEEQUIVALENTTOTHEVALUEWITHWHICHTHEASSETCANBEEXCHANGEDOFTHELIABILITYESTIMATED,THROUGHAFREETRANSACTION,BETWEEN2FULLYAWAREPARTIES,WILLINGTOMAKETHISOPERATION
3、SO,THEEXPOSEDVALUESBASEDONTHEFAIRVALUEARECURRENTVALUES,WHICHMIGHTCORRESPONDTOITINTHECONDITIONSOFAPOSSIBLESALEATTHATTIMECERTAINLYTHEYAREVERYUSEFULVALUESTOTHEBALANCESHEETUSERS,BECAUSETHEYALLOWTHEAPPROACHTOTHEENTITYSECONOMICALCAPITALQUANTIFICATIONTHEPROBLEMISTHATTHEFAIRVALUEQUANTIFICATIONMAYNOTBECREDIB
4、LEFORALLTHEPOSTSINTHEBALANCESHEET,BECAUSETHISPARAMETERISOFTENLESSLIKELYTOBEDOCUMENTEDABOUT,ORCERTAINASSETSORLIABILITIESDONOTHAVEAMARKETONWHICHTOOBTAINREALQUOTATIONSTHEDEFINITIONOFTHEFAIRVALUEISBASEDONTHESUPPOSITIONTHATANENTITY,INCONDITIONSOFECONOMICALCONTINUITY,HASNOINTENTIONORNECESSITYFORLIQUIDATIO
5、N,ANDASSUCHISNOTINTERESTEDINREDUCINGRELEVANTLYITSOPERATIONSINDISADVANTAGEOUSCONDITIONSINTRODUCTIONMAKINGABSTRACTIONOFTHEINITIALEVALUATIONOFARECEIVEDFORGOODANDVALUABLECONSIDERATION,ALLTHEASSESSMENTMEASURESENCLOSEDINTHEBALANCEAREEXPRESSEDINTHEPROFITANDLOSSACCOUNT,INFLUENCINGTHERESULTASINCOME,RESPECTIV
6、ELYEXPENSE,HERECOUNTINGTHEVALUEMODIFICATIONSOFASSESSMENTATTHEFAIRVALUEATTHEDATEOFTHEBALANCESHEETANDTHEINCOMEFROMTHEINITIALASSESSMENTSOFTHEASSETSPRODUCEDTHUSTHEVALUEMODIFICATIONSINFLUENCEDBYTHEMARKET,ASARETHEMODIFICATIONSOFTHEPHYSICALSUBSTANCETHATISDUETOBIOLOGICALTRANSFORMATIONSOFTHELIVINGANIMALSANDP
7、LANTSTHEVALUEMODIFICATIONSINFLUENCEDDUETOTHEMARKETINFLUENCESARENOTSEPARATELYRECOGNIZEDINTHEPROFITANDLOSSACCOUNT,INTHEEQUITYOWNERSHIP,BUTTHEYREP2RESENTTHERESULTOFTHETRANSACTIONINCAUSEASWELLASTHEVALUEMODIFICATIONSCONDITIONEDBYTHETRANSACTIONSTHEIAS41STANDARDISONEOFTHEFEWSTANDARDSTHATTREATTHEACCOUNTINGR
8、EGULATIONSFORONESECTORIMPOSINGINTHEFIRSTPLACETHEMANDATORYAPPLICATIONOFTHEFAIRVALUEFORTHEASSETSTHATARENOTCLASSIFIEDASFINANCIALINSTRUMENTSASTHEYAREDEFINEDINIAS39THENOTIONOFFAIRVALUEISBASEDONTHEPRESUMPTIONTHATTHECOMPANYISCONTINUINGITSACTIVITY,WITHOUTTHEINTENTIONORNECESSITYTOLIQUIDATEORLIMITSIGNIFICANTL
9、YITSACTIVITIESANDWITHOUTTHENECESSITYTOMAKEATRANSACTIONINUNFAVORABLECONDITIONSTHUS,THEFAIRVALUEISNOTTHESIZETHATTHECOMPANYWOULDRECEIVEORWOULDPAYWITHTHECASESOFFORCEDTRANSACTIONSORINVOLUNTARYLIQUIDATIONTHEEXPRESSIONOFFAIRVALUEISFORMEDOUTOFTWOCONCEPTSVALUETHATCOMESFROMFRENCHANREPRESENTSTHESUMOFTHEQUALITY
10、THATGIVEPRESTOANOBJECT,AHUMANBEING,APHENOMENONFAIRTHATCOMEFROMTHEFRENCHLANGUAGEANDHASMORESIGNIFICATIONSACCORDINGTOTHETRUTHORTHEEQUITY,ACCORDINGACCORDINGTOTHEDEFINITIONTHATWEFINDINTHEINTERNATIONALSTANDARDSOFFINANCIALREPORTING,THEFAIRVALUEREPRESENTSTHEAMOUNTFORWHICHANASSETCOULDBEWILLINGLYTRANSACTED,BE
11、TWEENPARTIESTHATAREINCONSCIENCEOFCAUSE,WITHINATRANSACTIONWITHTHEPRICE,WHERETHEPRICEISDETERMINEDOBJECTIVELYFROMTHISDEFINITIONWECANIDENTIFYTHEFOLLOWINGGENERALIDEASABOUTTHEFAIRVALUEITREPRESENTSAVALUEEQUIVALENT,EXPRESSEDMOREOFTENINANAMOUNTOFMONEYITISANESTIMATEDVALUE,THATCANUNDERTAKEMODIFICATIONSINANYMOM
12、ENTTHEEXISTENCEOFATRANSACTIONBETWEENATLEASTTWOPARTIESTHATAREINCONSCIENCEOFCAUSEISMANDATORYTHEPARTIESINVOLVEDWITHINTHETRANSACTION,RESPECTIVELYTHEBUYERANDTHESELLERARESUPPOSEDTOHAVETHESUFFICIENTINFORMATIONONTHEOPERATIONTHATISTOTAKEPLACEBYDETERMININGTHEFAIRVALUEWITHINACONTRACTEACHOFTHETWOPARTIESCANINFLU
13、ENCEMORETHEREQUESTOFFERRELATIONWECANEMPHASIZETHEIDEATHATTHEFAIRVALUERESULTSFROMTHECOMPARISONBETWEENTHEDEMANDANDTHEOFFEROFBIOLOGICALASSETS,AGRICULTUREPRODUCTSORADDITIONALBIOLOGICALASSETSTHEPRICECONCEPTISMENTIONED,FROMWHICHWEGETTHEIDEATHATWECANADDTHEEQUALSIGNBETWEENTHEEXPRESSIONSOF“FAIRVALUE”AND“FAIRP
14、RICE”MATERIALANDMETHODS3HOWEVERTHEFAIRVALUEREFLECTSTHECREDITRISKOFTHEINSTRUMENTONANACTIVEMARKET,THEFAIRVALUEISDETERMINEDWHENTHEREAREQUOTEDPRICESONTHISMARKET,SUCHPRICESREPRESENTINGTHEBESTESTIMATIONOFTHEFAIRVALUEANDTHEYAREUSEDINORDERTOMEASURETHEASSETSORTHELIABILITIESAFINANCIALINSTRUMENTISCONSIDEREDASB
15、EINGQUOTED,ONANACTIVEMARKET,IFTHEPRICESTHATREFLECTNORMALTRANSACTIONSONTHEMARKETCANBEOBTAINEDRAPIDLYANDREGULARLY,INTHECONTEXTOFASTOCKEXCHANGE,OFANINTERMEDIARY,OFANASSESSMENTSERVICEOROFAREGULATIONAGENCYTHEQUOTEDPRICEADEQUATEINTHECASEOFTHEASSETSDETAINEDOROFTHELIABILITIESTOISSUEISINGENERAL,THEPRICEASKED
16、WHENTHESALEPRICESORTHEASKEDPRICESARENOTAVAILABLE,THEFAIRVALUECORRESPONDSTOTHEPRICEOFTHEMOSTRECENTTRANSACTIONIFTHEREHAVEBEENNOSIGNIFICANTCHANGESINTHEECONOMICCONDITIONS,BETWEENTHEDATEOFTHISTRANSACTIONANDTHEDATEOFTHEASSESSMENTIFITISPROVEDTHATTHEPRICEOFTHEMOSTRECENTTRANSACTIONISNOTTHEFAIRVALUE,THENWEPRO
17、CEEDTOTHEADJUSTMENTOFTHERESPECTIVEPRICEINTHECASEWHERETHEREISNOACTIVEMARKET,THEFAIRVALUEISDETERMINEDBYASPECIALTECHNIQUETHEVALIDATIONOBJECTIVESOFTHEASSESSMENTMETHODSTHEOBJECTIVEOFTHEASSESSMENTTECHNIQUESISTOESTABLISHWHATWOULDHAVEBEENTHEPRICEOFANACCOMPLISHEDTRANSACTION,ATTHEDATEOFTHECLOSUREOFTHEACCOUNTT
18、HATAGREEMOTIVATEDBYNORMALCONSIDERATIONSTHUS,THEASSESSMENTINCLUDESALLTHEFACTORSTHATTHOSEACTIVEONTHEMARKETWOULDCONSIDERINDETERMININGTHEPRICE,THEHYPOTHESISANDTHEESTIMATIONSRETAINEDMUSTBECOHERENTWITHTHEESTIMATIONSANDHYPOTHESISTHATOTHERPARTICIPANTSWOULDMAKEONTHEMARKET,FORDETERMININGTHEPRICEOFTHEINSTRUMEN
19、TRESULTSANDDISCUSSIONSTHEASSESSMENTMETHODSSUSCEPTIBLETOBEUSEDARETHEASSESSMENTTECHNIQUESESTABLISHEDONTHEMARKET,INCLUDINGTHEREFERENCEVALUEEXISTINGONTHEMARKET,OFASIMILARINSTRUMENT,THEANALYSISOFTHEFUTUREFLOWSANALYZEDANDTHEASSESSMENTMETHODSANDOPTIONSTHECOSTOFDEPRECIATIONANDTHEMETHODOFTHEEFFECTIVEINTEREST
20、RATE。THEMETHODOFTHEEFFECTIVEINTERESTRATEISTHECALCULATIONMETHODOFTHEDEPRECIATEDCOSTANDOFTHEINCOMEANDEXPENSESREGARDINGTHEINTERESTS,BASEDONANEFFECTIVEINTERESTRATEOFAFINANCIALASSETORLIABILITYTHEEFFECTIVEINTERESTRATEISTHERATEFORWHICH,BRINGINGUPTODATETHEFUTUREESTIMATEDFLOWSOFTREASURY,TORECEIVEANDTOPAY,ONT
21、HELIFEDURATIONOFAFINANCIALINSTRUMENTORWHENITISTHECASEONASHORTERPERIODOFTIME,WEOBTAINTHEVALUEEQUALTOTHEVALUECONTAINEDINTHEBALANCESHEETFORDETERMININGTHEEFFECTIVEINTERESTRATE,THEFUTUREESTIMATEDFLOWSBASEDONTHETERMSOFTHECONTRACTCON4CERNINGTHEFINANCIALINSTRUMENTWITHOUTTAKINGINTOCONSIDERATIONTHEFUTUREANTIC
22、IPATEDLOSSESACCORDINGTOTHEAGRICULTURELEGISLATIONINOURCOUNTRY,THEFAIRVALUEISEQUIVALENTWITHTHEMARKETPRICEORTHEMARKETVALUETHEPRICEFORMEDINTHECONDITIONSOFOPEN,FREECOMPETITION,WHERENONEOFTHEAGENTSOFTHEMARKETCANNOTINFLUENCEORDECIDEUNILATERALTHEESTABLISHMENTOFITSLEVELANDDYNAMICS,FORMEDBASEDONDIRECTCONFRONT
23、ATIONBETWEENTHEBUYERANDTHESELLERINTHEECONOMICLITERATURE,THEMARKETVALUEISCONSIDEREDTHEEXTENDEDSUMFORWHICHANASSETCOULDBECHANGEDATTHEDATEOFTHEASSESSMENTBETWEENADECIDEDBUYERANDSELLER,INABALANCEDTRANSACTIONANDFOLLOWINGANADEQUATEMARKETING,WHERETHEYAREACTINGINCONSCIENCEOFCAUSE,CAUTIOUSLYANDWITHOUTCONSTRAIN
24、TSNICOLAETODEA,THEASSESSMENTOFTHEREALESTATEOFTHECOMPANY,PUBLISHINGHOUSEAETERINITAS,ALBAIULIA,2004,PG11ASAGENERALRULE,IAS41AGRICULTUREESTABLISHESTHEASSESSMENTOFTHEAGRICULTUREASSETSATTHEVALUELESSTHEESTIMATEDPOINTOFSALECOSTS,ONLYINEXCEPTIONALSITUATIONSINITIALRECOGNITION,THEAGRICULTUREASSETSAREASSESSEDA
25、TCOSTLESSCUMULATEDDEPRECIATIONSANDANYLOSSFROMTHECUMULATEDLOSSESTHATCOULDBECONSIDEREDASANALTERNATIVEACCOUNTINGREATMENTIAS41ACCORDINGTOIAS41ITISASSUMEDTHATTHEFAIRVALUEOFABIOLOGICALASSETCANBEMEASUREDRELIABLY,HOWEVER,THEHYPOTHESISCANBEEASILYREJECTEDONLYATTHEINITIALRECOGNITIONOFABIOLOGICALASSETFORWHICHTH
26、EPRICESANDTHEVALUESDETERMINEDONTHEMARKETARENOTAVAILABLEANDFORWHICHTHEALTERNATIVEESTIMATIONSOFTHEFAIRVALUEAREDETERMINEDAREDETERMINEDSOTHATTHEYCOULDNOTBERELIABLEINTHISSITUATIONIAS41REQUESTSTHATANENTITYSHOULDMEASURETHATBIOLOGICASSETATITSCOSTLESSANYCUMULATEDDEPRECIATIONANDANYLOSSFROMCUMULATEDDEPRECIATIO
27、NONCETHEFAIRVALUEOFSUCHBIOLOGICALASSETCANBEMEASUREDRELIABLY,ANENTITYMUSTMEASUREITATTHEFAIRVALUELESSTHEESTIMATEDPOINTOFSALECOSTSINALLCASES,ANENTITYMUSTMEASURETHEAGRICULTUREPRODUCTATTHEMOMENTOFHARVESTLESSTHEESTIMATEDPINTOFSALECOSTSEXAMPLEIN2007,ANORCHARDISTPLANTSANORCHARDOFPLUMTREES,WHICHCOSTSHIM10000
28、EUROATTHEENDOFTHEYEAR2007,THEFOLLOWINGSITUATIONOCCURSINCIDENTSANDILLNESSESTHATHAVEAFFECTEDTHESEEDLINGACROSSTHEYEARTHEREHAVEBEENILLNESSESANDNATURALINCIDENTSTHATHAVEAFFECTEDTHEPLUMTREESSEEDLINGSCONSEQUENTLY,WECANSTATETHATTHEREISNOACTIVEMARKETFORTHISORCHARD,YETWEMENTIONTHATTHESITUATIONWILLBEBETTERINTHE
29、FOLLOWING4M5ONTHS,WHILETHERESHOULDBEPOSSIBLETOCLARIFYWHICHARETHESEEDLINGSTHATARESTILLPREDISPOSEDTOILLNESSESANDWHICHARENOTITISOBVIOUSTHATUNTILTHENNOBODYWOULDBEWILLINGTOTAKETHERISKANDBUYSUCHANORCHARDPREVIOUSLYTHELASTORCHARDTHATTHEORCHARDISTSOLDWAS4MONTHSAGO,ATAPRICEOF4000EURO,ANDHEDIDNOTHAVETHECERTAIN
30、TYOFHOWTHEMARKETHASEVOLVEDINTHATMOMENTTHEPRESENTSITUATIONTHEORCHARDISTSINTHESAMEAREAHAVEORCHARDSOFTHESAMETYPEANDRESEMBLINGSIZE,ESTIMATEDATAVALUEOF8000EURONATIONALREFERENCESTHEORCHARDISTSAWONAPROFILESITEANDPRESSTHATTHEMEDIUMPRICEOFAPLUMTREEORCHARDISAROUND9000EUROSOLUTIONACORRECTMEASUREMENTOFTHESEBIOL
31、OGICALASSETSWILLBEMADEATTHEFAIRVALUELESSTHEESTIMATEDPOINTOFSALECOSTSTHEFAIRVALUEWILLBEDETERMINEDASFOLLOWSWESHALLUSETHEPRICEONTHEACTIVEMARKETWHICHINOURCASEDOESNOTEXISTBECAUSEOFTHEILLNESSOTHERRELEVANTANDNECESSARYINFORMATIONWILLBEUSEDNAMELYTHEMOSTRECENTMARKETTRANSACTION4000EUROTHEPRICESONTHEMARKETFORSI
32、MILARASSETS8000EUROSECTORSTANDARDS9000EUROINTHISSITUATIONWHENTHEFAIRVALUECANNOTBEDETERMINED,THEMEASUREMENTOFTHEBIOLOGICALASSETWILLBEMADEATCOSTLESSTHECUMULATEDMEASUREMENTANDTHECUMULATEDLOSSESFROMDEPRECIATIONS10000EUROHOWEVER,THEREARERELIABLEANDRELEVANTINFORMATIONAVAILABLEFORTHEDETERMINATIONOFHEFAIRVA
33、LUE,INFORMATIONTHATWILLHAVETOBEUSEDTHEAVERAGEVALUEOFALLINDICATORSAVAILABLEPRESENTEDPREVIOUSLYWILLBEUSEDBETWEEN4000AND9000EUROTHEORCHARDISTWILLHAVETOTAKEINTOACCOUNTTHEREASONSFORWHICHTHEREARETHESEDIFFERENCESBETWEENTHEDIFFERENTINFORMATIONSOURCES,BEFORETAKINGTHEDECISIONWHICHESTIMATIONOFTHEFAIRVALUEISTHE
34、MOSTRELIABLETAKINGINTOACCOUNTTHELACKOFTHERECENTPRICES,OFSOMESECTORSTANDARDSANDOFOTHERINFORMATION,THEFARMERMUSTCALCULATETHEFAIRVALUEASBEINGFORMEDFROMTHECOSTPRICE,LESSTHEDEPRECIATION,LESSTHEAMORTIZATION,WHICHLEADSTOAVALUEOF10000EUROOBSERVATIONANENTITYWILLPRESENTARECONCILIATIONOFTHEACCOUNTINGVALUESMODI
35、FICATIONSOFTHEBIOLOGICALASSETSBETWEENTHEBEGINNINGANDTHEENDOFTHECURRENTPERIOD,RECONCILIATIONWHICHWILLINCLUDETHEEARNINGORTHELOSSFROMTHEMODIFICATIONSOFTHEFAIRVALUELESSTHEESTIMATEDPOINTOFSALECOSTS6INCREASESDUETOACQUISITIONSDISCOUNTSDUETOTHESALESANDTHEBIOLOGICALASSETSCLASSIFIEDASDETAINEDFORSALEACCORDINGT
36、OIFRS5DISCOUNTSDUETOHARVESTINCREASESASARESULTOFBUSINESSCOMBINATIONSNETCURRENCYEXCHANGEDIFFERENCES,ASARESULTOFTHECONVERSIONOFTHEFINANCIALSTATEMENTSINADIFFERENTPRESENTATIONCURRENCYANDOFTHECONVERSIONOFTHEOPERATIONSFROMABROADINTHEPRESENTATIONCURRENCYOFTHEREPORTINGENTITIESOTHERMODIFICATIONSTHEFAIRVALUELE
37、SSTHEESTIMATEDPOINTOFSALECOSTSOFABIOLOGICALASSETCANBEMODIFIEDDUETOPHYSICALMODIFICATIONS,ASFORTHEPRICEMODIFICATIONSONTHEMARKETTHESEPARATEPRESENTATIONOFTHEPRICEPHYSICALMODIFICATIONSISUSEFULFORTHEMEASUREMENTOFTHECURRENTPERIODPERFORMANCESANDOFTHEPERSPECTIVES,ESPECIALLYWHENTHEPRODUCTIONCYCLEISLONGERTHANA
38、YEARINSUCHCASES,ANENTITYISENCOURAGEDTOPRESENTONGROUPSORTHUS,THEVALUEOFTHEMODIFICATIONOFTHEFAIRVALUELESSTHEESTIMATEDPOINTOFSALECOSTS,INCLUDEDINTHEPROFITORLOSSDUETOPHYSICALANDPRICEMODIFICATIONSTHEBIOLOGICALTRANSFORMATIONHASASARESULTASERIESOFPHYSICALMODIFICATIONSTHEGROWINGUP,THEGENETICTRANSFORMATION,TH
39、EPRODUCTIONANDREPRODUCTION,EACHOFTHESEBEINGABLETOBEOBSERVEDANDMEASURE。EACHONEOFTHESEPHYSICALMODIFICATIONSISDIRECTPROPORTIONALWITHTHEFUTUREECONOMICBENEFITSAMODIFICATIONOFTHEFAIRVALUEOFABIOLOGICALASSETDUETOHARVESTISALSOAPHYSICALMODIFICATIONTHEAGRICULTUREACTIVITYISOFTENSUBJECTTOCLIMATERISKS,ILLNESSESAN
40、DOTHERNATURALRISKS,ANDFORTHISREASONOURPURPOSEISTOGIVETHEABOVEEXAMPLEINTHEOCCASIONOFANEVENTTHATGENERATESASIGNIFICANTELEMENTOFINCOMEANDEXPENSE,THENATUREANDTHEVALUEOFTHISELEMENTAREPRESENTEDACCORDINGTOIAS1PRESENTATIONOFTHEFINANCIALSTATEMENTSTHESEEVENTSREFERTOEPIDEMICS,FLOODS,LONGDROUGHTORFREEZE,INSECTIN
41、VASIONDIFFICULTIESREGARDINGTHEMEASUREMENTATTHEFAIRVALUEOFTHEBIOLOGICALASSETSIFONEENTITYMEASURESTHEBIOLOGICALASSETSATTHEIRCOSTLESSANYCUMULATEDDEPRECIATIONANDANYLOSSESFROMCUMULATEDDEPRECIATIONATTHEENDOFTHEPERIOD,THEENTITYWILLPRESENTINSUCHCASESTHEDESCRIPTIONOFTHEBIOLOGICALASSETSANEXPLANATIONOFTHEFACTTH
42、ATTHEFAIRVALUECANNOTBEMEASUREDRELIABLYIFPOSSIBLETHEINTERVALOFESTIMATIONSTHATALLOWTHEFAIRVALUETOBEKNOWNTHEAMORTIZATIONMETHODUSED,THEUSEFULLIFEDURATIONORTHEDEPRECIATIONRATESUSEDTHEGROSSACCOUNTINGVALUEANDTHECUMULATEDDEPRECIATIONINCASEWHENANENTITYMEASURESTHEBIOLOGICALASSETSATCOS7TLESSANYCUMULATEDDEPRECI
43、ATIONANDANYLOSSESFROMCUMULATEDDEPRECIATION,THEENTITYWILLDECLAREANYEARNINGORLOSSRECOGNIZEDATTHECESSIONOFTHESEBIOLOGICALASSETS,ANDTHEREQUESTEDRECONCILIATIONWILLPRESENTSEPARATELYTHEASSOCIATEDVALUESOFTHESEBIOLOGICALASSETSLOSSESFROMDEPRECIATIONRETAKINGTHELOSSESFROMDEPRECIATIONANDTHEAMORTIZATIONCONCLUSION
44、SWECANSTATETHATTHEINTERNATIONALACCOUNTINGPRACTICEANDESPECIALLYTHEINTERNATIONALACCOUNTINGSTANDARDSIAS/IFRSAREORIENTEDINCERTAINCASES,ATTHEATGIVINGUPTHEMEASUREMENTMETHODOFTHECOSTINFAVOROFTHEFAIRVALUE,THATIAS32ANDIAS39DEFINEANDPRESENTASWEHAVEDONEPREVIOUSLYINESSENCE,ITISABOUTTHEMEASUREMENTATTHEVALUETHATC
45、ANDEFINE“THEMARKETVALUE”,TREATEDBYTHEACCOUNTINGEUROPEANDIRECTIVESASFAIRVALUEINORDERTOBETTERUNDERSTANDTHEREASONSTHATHAVELEDTOTHEINTRODUCTIONOFTHEMEASUREMENTCRITERION,OFTHEFAIRVALUE,ITISIMPORTANTTOEMPHASIZETHEDIFFERENTBALANCESTRUCTURES,ACCORDINGTOIAS/IFRSINRELATIONWITHTHEAPPLICABLEACCOUNTINGPRACTICEIN
46、OURCOUNTRYANDINOTHERCOUNTRIES,WHICHDERIVEFROMTHECOMMUNITYDIRECTIVESWECANSTATETHATTHEFAIRVALUECONSTITUTESESTIMATIONACCORDINGTOTHEMEASUREMENTSINTHEBALANCESHEET,ESTIMATIONTHATSHOULDRESPECTTHEGENERALPRINCIPLETHATSTATESTHEDRAWINGUPOFTHEBALANCESHEETORTHECORRECTANDFAIRREPRESENTATIONCONSEQUENTLYTHISESTIMATI
47、ONMUSTBERELIABLETHEIAS/IFRSSTANDARDSFAVORINCERTAINSITUATIONSTHECRITERIONOFTHEFAIRVALUE,SOWECANUNDERSTANDTHEREASONSFORWHICHTHISMEASUREMENTCRITERION,INCERTAINCASESISCHOSENINFAVOROFTHECOST,BEINGPREFERREDTOTHISONETHEREISNODOUBTTHAT,ATTHEFIRSTSIGHT,THEFIRSTIMPRESSIONCOULDBENEGATIVEORATLEASTREGARDEDWITHAC
48、ERTAINTYPEOFSKEPTICISM,BUTUNDERSTANDINGTHEREASONSTHATLIEATTHEBASISOFTHISCHOICE,THEINITIALIMPRESSIONCOULDBEREVISEDPLACINGTHISMATTERINADIFFERENTFUNCTION,THATTHEINTERNATIONALPRACTICEATTRIBUTESTOTHEBALANCESHEET,KNOWINGTHEIMPLEMENTATIONDIFFICULTIESANDTHECRITICALPOINTSOFTHENEWMETHODOFMEASUREMENTSUSTAINING
49、THEMEASUREMENTBASEDONTHEFAIRVALUEISANARGUMENTTHATTHEEFFECTSOFTHEMODIFICATIONSCAUSEDBYTHEBIOLOGICALTRANSFORMATIONARETHEBESTREFLECTEDINAREFERENCETOTHEMODIFICATIONSOFTHEFAIRVALUEINTHEBIOLOGICALASSETSITISCONSIDEREDTHATTHEMODIFICATIONSOFTHEFAIRVALUEINFLUENCEDIRECTLYTHEMODIFICATIONSAPPEAREDINANTICIPATINGTHEFUTUREECONOMICBENEFITSOFTHEENTITY8译文公允价值计量一种新的会计评价方法资料来源BULLETINUASVMHORTICULTURE662/2009作者SUCEAV，ROMANIA文摘公平价值标准是评价方法在这样的假设，在资产负债表表示的值反映的每一刻于收购日期的交换价值，在该日期的公允价值和历史成本是相同的。但是，在下列期间，对资产和负债的资产负债表暴露值调整到一个价值相当于与该资产可以兑换的预计负债，通过自由交易，充分了解价值，愿意作出此操作。因此，暴露的公允价值为基础值是当前值，这可能对应于当时的条件，可能出售它。当然，对于用户他们在资产负债表
