Results 11 to 20 of about 14,015,137 (390)
Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator. [PDF]
J Bus Econ, 2021 This structured literature review of 48 archival-based studies investigates the influence of fair value measurements on earnings quality and stresses the moderating impact of corporate governance.
Thesing J, Velte P.
europepmc +2 more sources
Fair value accounting: Current practice and perspectives for future research
Journal of Business Finance & Accounting, 2020 A fundamental issue debated in the accounting literature centers on the appropriate basis for which to measure firms’ assets and liabilities. During the last several decades, scholars have generated a growing body of important insights about the use of ...
Ryan P. McDonough +2 more
semanticscholar +1 more source
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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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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GASB Statement No. 31: Why No Controversy? [PDF]
, 2009 Fair value reporting of investments in the financial statements of commercial enterprises is required under FASB Statement No. 115. The standard created much controversy when issued due to provisions that changes in fair values of certain investments ...
Hunt, George L.
core +3 more sources
Fair Value in Finance: Fifty Shades of Fairness [PDF]
Journal of the New Economic Association, 2018 Olga N. Volkova
openaire +2 more sources
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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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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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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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
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