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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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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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CoRR, 2019 Preprint submitted to Decision Support Systems ...
Fernando Martínez-Plumed +3 more
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Вестник Российского экономического университета имени Г. В. Плеханова, 2017 The article discusses historic and present day approaches to the concept of fair value from the point of view of IFRS 13 provisions. History of the fair value development shows the continuous extension of its use in overseas countries. This trend is also
Anna N. Petrova, Vera I. Bazhenova
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Problem and Improvement of Fair Value in the Perspective of Financial Crisis
SHS Web of Conferences, 2015 Fair value is a kind of value estimation mode. But with the breakout of financial crisis, people started to doubt the impact of this value estimation mode.
Ma Caihua, Li Boquan
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Fair value in financial accounting
Agricultural Economics (AGRICECON), 2003 By progression of the expanding use of the International Accounting Standards, fair value is being pushed ahead instead of standard historical costs. The extension of the International Accounting Standards for financial instruments and long-term assets ...
J. Ryska, A. Valder
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