Results 11 to 20 of about 38,080 (266)

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 ...
Christian Leuz, Leuz, Christian, Christian Laux, Laux, Christian   +3 more
core   +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

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

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

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
doaj  

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