buletin ştiin ific - Facultatea de Stiinte Economice - Universitatea din ...

The importance of actuarial accounting for the assessment of the elements of the financial statementsThe research team lead by professors Jean-François, Casta and Bernard Colassesummarize, in their work: “Juste valeur. Enjeux techniques et politiques” (“Fair Value,Technical and Political Stakes”) the technical and theoretical advantages and disadvantages ofthe fair value that do not allow for a confirmation of its superiority as compared to the traditionalapproach of the evaluation. Function of their predefined information needs, actual users canchoose between the two evaluation models.The consolidated accounts may be drawn up based mainly on the fair value, because theyare almost exclusively used by shareholders and managers. At the level of individual companies,the historic cost will continue to exist, taking into account that drawing up two individual sets ofaccounts, one using the historic costs and the other using the market value, is not justified, fromthe point of view the cost-benefit ratio, in relation to obtaining the accounting information.For the immediate time horizon, the accounting model of a company will be based on ahybrid evaluation (made of the historic cost and the market value), at least for practical reasons.References1. Andriessen D. (2004), Making sense of Intellectual Capital – Designing a method for thevaluation of intangibles, Elsevier Butterworth-Heinemann, MA, USA.2. Andriessen D., Tissen R., (2000), Weightless wealth: find your real value in a future ofintangibles assets, Financial Times Prentice Hall, London.3. Lev B. (2001), Intangibles. Brookings Institution Press, Washington, D.C.4. Malciu L., Feleagă N., (2004), Recunoaştere, evaluare şi estimare în contabilitateainternaţională, Publishing House CECCAR, Bucureşti5 Malciu L., Feleagă N., (2004), Provocările contabilităţii internaţionale la cumpăna dintremilenii.Modele de evaluare şi Investiţii imateriale, Economic Publishing House6. Malciu L., Feleagă N., (2004), Reformă după reformă: Contabilitatea din România în faţaunei noi provocări, Economic Publishing House7. Malciu L., Feleagă N., (2005),Contabilitate financiară,o abordare europeană şiinternaţională, Infomega Publishing House68