Results 151 to 160 of about 2,340,197 (202)
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2018
The suggestions on how to measure a fair value of an asset or liability and what to disclose are set out in IFRS 13. In this regard, IFRS 13.2 defines that the fair value is a market-based measurement, not an entity-specific measurement. The objective of a fair value measurement is to estimate the price at which an orderly transaction, to sell the ...
Martin Schwarzbichler +2 more
openaire +1 more source
The suggestions on how to measure a fair value of an asset or liability and what to disclose are set out in IFRS 13. In this regard, IFRS 13.2 defines that the fair value is a market-based measurement, not an entity-specific measurement. The objective of a fair value measurement is to estimate the price at which an orderly transaction, to sell the ...
Martin Schwarzbichler +2 more
openaire +1 more source
SSRN Electronic Journal, 2009
The paper provides a genesis of fair value accounting (FVA) and reviews some research and empirical evidence that are relevant to the debate surrounding its use. We also comment on FVA’s role in the financial crisis: was it just the messenger of bad news or was it “procyclical,” contributing to the sad state of the economy in addition to reporting on ...
Michel Magnan, Daniel B. Thornton
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The paper provides a genesis of fair value accounting (FVA) and reviews some research and empirical evidence that are relevant to the debate surrounding its use. We also comment on FVA’s role in the financial crisis: was it just the messenger of bad news or was it “procyclical,” contributing to the sad state of the economy in addition to reporting on ...
Michel Magnan, Daniel B. Thornton
openaire +1 more source
1985
Value allocation is a cooperative solution concept designed to predict which Pareto optimal outcomes will be selected by an explicit bargaining process among the agents in an economy. The concept of value allocation may be either in the context of cardinal utility due to Shapley (1969) or in an ordinal formulation due to Aumann (1975).
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Value allocation is a cooperative solution concept designed to predict which Pareto optimal outcomes will be selected by an explicit bargaining process among the agents in an economy. The concept of value allocation may be either in the context of cardinal utility due to Shapley (1969) or in an ordinal formulation due to Aumann (1975).
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2006
La descrizione delle principali novità connesse all’introduzione del fair value non appare affatto semplice: impatta su più fattispecie contabili (peraltro con modalità non sempre uniformi); impone, per il più ampio e frequente ricorso a dati esterni, significative modifiche nel sistema informativo; costituisce una manifestazione prodromica di un ...
openaire +1 more source
La descrizione delle principali novità connesse all’introduzione del fair value non appare affatto semplice: impatta su più fattispecie contabili (peraltro con modalità non sempre uniformi); impone, per il più ampio e frequente ricorso a dati esterni, significative modifiche nel sistema informativo; costituisce una manifestazione prodromica di un ...
openaire +1 more source
Fair Value versus Non-fair Value Discretion and Auditing
SSRN Electronic Journal, 2020openaire +1 more source