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HISTORICAL COST VERSUS FAIR VALUE [PDF]
Annals of the University of Oradea: Economic Science, 2009 The current process of accounting globalization is based mainly on the concept of just value. This concept has been the source of vivid debates with regards to its meaning in contemporary accountancy, both in theory and in practice.
Cozma Ighian Diana
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SEARCHING FOR THE FAIR STORY BEHIND FAIR VALUE FOR FINANCIAL INSTRUMENTS [PDF]
Annals of the University of Oradea: Economic Science, 2009 Our paper aims at telling the whole story where fair value accounting is concerned. Harsh criticism has been brought to this concept under current circumstances that motivated out research.
Bonaci Carmen Giorgiana, Matis Dumitru
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Fair value: Criticisms and challenges from Critical Accounting Perspective [PDF]
بررسیهای حسابداری و حسابرسی, 2022 Objective: In this research, the critiques of fair value have been studied and an interpretation of these achievements has been provided. Opinions about fair value fall into three categories. A group that strongly supports it.
Roza Salehabadi, Kaveh Mehrani
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Valuation of Inventories Considering the Fair Value Options [PDF]
Annals of the University of Oradea: Economic Science, 2008 Our paper represents a pleading for fair value in the specific case of valuating inventories. The real significance and implications of fair value can only be seen after analyzing the topic from different points of view concerning all involved actors ...
Deaconu Adela, Bonaci Carmen, Popa Ioan
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The usefulness of fair value estimates for financial decision making: a literature review [PDF]
Zeszyty Teoretyczne Rachunkowości, 2017 The usefulness of fair value estimates for financial decision making: a literature review The objective of this discussion is to answer the fundamental question: ‘Are Fair Value estimates current-ly useful for financial decision making?’ Through a ...
Alfreda Sapkauskiene, Sergej Orlovskij
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Revista Criterio Libre, 2020 This paper arises from the concern to review the difficulties and complexities in the application of the concept of fair value, given that in some economies, such as Latin American ones, in some cases there are not active markets for the ...
Ruth Alejandra Patiño Jacinto +3 more
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Fair value-waardering bij banken [PDF]
MAB, 2014 IFRS 13 is onder EU IFRS voor het eerst verplicht toegepast in boekjaar 2013. De standaard behandelt de manier waarop de waarderingsgrondslag fair value moet worden bepaald en de informatie die over fair value in de toelichting moet worden opgenomen.
Dick Korf, Michiel van der Lof
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EARNINGS AND FAIR VALUE ACCOUNTING [PDF]
Challenges of the Knowledge Society, 2021 Fair value measurements are on the Romanian Commercial Bank earnings at June 30, 2019. We focus on the relationship between fair value measurements and predictability as a measure of earnings quality.
Valentin Gabriel CRISTEA
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Fair value accounting en toepassing van de fair value-hiërarchie door een populatie van Europese banken [PDF]
MAB, 2011 In deze bijdrage wordt onderzocht in hoeverre de populatie banken binnen de ‘FTSE Eurofirst 300’-index voldoet aan de voorschriften van het in maart 2009 gepubliceerde IFRS 7-amendement ‘Improving disclosures about financial instruments’.
Bert-Jan Bout, Ralph Ter Hoeven
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Fair Value Accounting Model for Stock Indices [PDF]
Problemi Ekonomiki, 2021 When forming the risk portion of an investment portfolio, one may include into it both stocks of individual companies representing different sectors of the economy in different regions, and derivative financial instruments, such as futures on stock ...
Chernova Natalia L., Poliakova Olha Yu.
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