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THE FAIR VALUE OF DEFERRED REVENUE [PDF]

Challenges of the Knowledge Society, 2022
Deferred income has been recognized by the acquiring entity or by the acquirer on their balance prior to the combination. During the deal, deferred revenue must be recorded at fair value according to GAAP . The amount of these deferred income liabilities
Valentin Gabriel CRISTEA
doaj  

Impairment no setor público: particularidades das normas nacionais e internacionais Impairment in the public sector: particularities of Brazilian and international standards

Revista de Administração Pública, 2010
O impairment no setor público tem sido pouco discutido no meio acadêmico. Os órgãos normatizadores têm publicado pronunciamentos sobre o assunto, enquanto muitas dúvidas surgem e permanecem sem resposta.
Luiz Nelson Guedes de Carvalho, Patrícia de Souza Costa, Alan Teixeira de Oliveira   +2 more
doaj   +1 more source

Value relevance of fair value hierarchy

Jurnal Akuntansi dan Auditing Indonesia
Implementing accounting standard 68 (PSAK 68) adopted by IFRS 13 has brought changes in reflecting the market value previously explained by earnings per share and book value.
Mursalam Salim
doaj   +1 more source

FAIR VALUE: UTILITY AND LIMITS [PDF]

Risk in Contemporary Economy, 2015
This paper presents the utility and the limits of the fair value. We believe that any new product must be tried and tested before being imposed on the market and must be accepted by all potential users and those who will be affected, directly or ...
Valentin Gabriel Cristea
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On the audit of fair value measurements [PDF]

Economic Horizons, 2015
In this article, the hypotheses „whether the auditor’s functional domain, his approach, methodology and responsibilities are undergoing a metamorphosis with the adoption of Fair Value Accounting (hereinafter the „FVA”) and whether his/her role is moving ...
Jatinder P. Singh, Prince Doliya
doaj   +1 more source

FAIR VALUE ACCOUNTING AND FINANCIAL PERFORMANCE OF INSURANCE COMPANIES IN NIGERIA

World Journal of Economics, Business and Management
This study examined the effect of fair value accounting on the financial performance of insurance companies in Nigeria. The study specifically examined the effects of fair value measurement, fair value disclosure, fair value hierarchy, valuation ...
Dr. AKINLADE, Olayinka Odunayo*, TAIWO, Lateef Ajao, IDRIS, Azeez Ayinla, LASISI, Mustapha Olusegun   +3 more
doaj   +1 more source

HOW APPRAISERS DEVELOP FAIR VALUE [PDF]

Annals of the University of Petrosani: Economics, 2012
Management is responsible for its own financial decisions. If we take into account, that fair value concept was shown in financial crisis as something that does not work anymore in this way; there is a big need to develop it for the future.
MIROSLAV ŠKODA
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Fair-value-accounting, inactieve markten en procycliciteit [PDF]

MAB, 2010
In deze bijdrage besteden wij aandacht aan de gevolgen van inactiviteit van de markten voor de wijze waarop de fair value van financiële instrumenten wordt bepaald.
Bert-Jan Bout, Ralph Ter Hoeven, Henk Langendijk   +2 more
doaj   +3 more sources

Fair value intensity and analyst forecasts

Journal of Economic and Financial Sciences, 2018
Analysts’ earnings and book value forecasts play an important role in price discovery in equity markets. As the role of fair value measurements in accounting increases, the impact on analysts’ ability to accurately forecast earnings and book values is ...
Wessel M. Badenhorst
doaj   +1 more source

VALUE RELEVANCE OF OTHER COMPREHENSIVE INCOME AND FAIR VALUE MEASUREMENT [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2022
Fair value measurement raises challenges among the Company’s management and users of financial information. The disclosure of other comprehensive income (OCI) that includes information regarding fair value measurement provides value relevance for all ...
RĂPAN CLAUDIA MIHAELA, BANŢA VIOREL COSTIN, MANEA ANDREIA   +2 more
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