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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

THE CONCEPT OF FAIR VALUE

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
doaj   +1 more source

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
doaj   +1 more source

Did fair-value accounting contribute to the financial crisis? [PDF]

, 2009
The recent financial crisis has led to a major debate about fair-value accounting. Many critics have argued that fair-value accounting, often also called mark-to-market accounting, has significantly contributed to the financial crisis or, at least ...
Laux, Christian, Leuz, Christian
core   +1 more source

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
doaj   +1 more source

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

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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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
doaj  

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

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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