Results 211 to 220 of about 38,080 (266)
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2007
Previous chapters in this book have explained the nature of fair value, as well as how that term is used in existing International Financial Reporting Standards (IFRS) and is used in Statement of Financial Accounting Standards No. 157 (FAS 157),1 issued by the United States Financial Accounting Standards Board (FASB) in September 2006.
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Previous chapters in this book have explained the nature of fair value, as well as how that term is used in existing International Financial Reporting Standards (IFRS) and is used in Statement of Financial Accounting Standards No. 157 (FAS 157),1 issued by the United States Financial Accounting Standards Board (FASB) in September 2006.
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2022
Abstract Chapter 3 explores Harriet Martineau’s Dawn Island, published to be sold at the 1845 Anti-Corn Law Bazaar held in London’s Covent Garden Theatre. In keeping with the purpose of the bazaar, the tale purports to preach the doctrine of free trade.
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Abstract Chapter 3 explores Harriet Martineau’s Dawn Island, published to be sold at the 1845 Anti-Corn Law Bazaar held in London’s Covent Garden Theatre. In keeping with the purpose of the bazaar, the tale purports to preach the doctrine of free trade.
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Journal of Accounting and Economics, 2006
Abstract We compare the value and credit relevance of financial statements under fair-value and smoothing (SFAS-87) models of pension accounting. While fair-value improves the credit relevance of the balance sheet, it does not improve its value relevance.
Rebecca N. Hann +2 more
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Abstract We compare the value and credit relevance of financial statements under fair-value and smoothing (SFAS-87) models of pension accounting. While fair-value improves the credit relevance of the balance sheet, it does not improve its value relevance.
Rebecca N. Hann +2 more
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SSRN Electronic Journal, 2012
This paper investigates the effect of fair value reporting and its attributes on audit fees. We use as our primary sample the European real estate industry around mandatory IFRS adoption (under which reporting of property fair values becomes compulsory), due to its unique operating and reporting characteristics.
Goncharov, Igor +2 more
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This paper investigates the effect of fair value reporting and its attributes on audit fees. We use as our primary sample the European real estate industry around mandatory IFRS adoption (under which reporting of property fair values becomes compulsory), due to its unique operating and reporting characteristics.
Goncharov, Igor +2 more
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Critical Evaluation of the Fairness of the Fair Value Concept
Asian Journal of Economics, Business and AccountingThe research exercise is to appraise fairness in fair valuation methodology from the perspective in accounting and finance through analysing the application of fair value method of costing in International Financial Reporting Standards (IFRS) and assessing the usefulness of fair value in improving investor and observer decisions.
Eko, Ewa, Uket +3 more
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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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Research in Accounting Regulation, 2014
Abstract In response to pressures from Congress, the SEC and investors, the FASB issued ASU 2010-06, Improving Disclosures about Fair Value Measurement . ASU 2010-06 mandates that firms provide disaggregated fair value information by class of financial instruments under each level of the fair value hierarchy.
Hung-Yuan (Richard) Lu, Vivek Mande
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Abstract In response to pressures from Congress, the SEC and investors, the FASB issued ASU 2010-06, Improving Disclosures about Fair Value Measurement . ASU 2010-06 mandates that firms provide disaggregated fair value information by class of financial instruments under each level of the fair value hierarchy.
Hung-Yuan (Richard) Lu, Vivek Mande
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Accounting in Europe, 2006
ABSTRACT The implementation of International Financial Reporting Standards (IFRS), particularly in the European Union, has led to frequent comments that IFRS are “fair value based standards” and that the IASB is moving inexorably towards full fair value accounting.
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ABSTRACT The implementation of International Financial Reporting Standards (IFRS), particularly in the European Union, has led to frequent comments that IFRS are “fair value based standards” and that the IASB is moving inexorably towards full fair value accounting.
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The book fair as a tournament of values
Journal of the Royal Anthropological Institute, 2010This article examines the international book fair as a tournament of values and its role in the global publishing industry; in particular its relation to the publishing cycle, chain, and field. It outlines the main functions of fairs, before describing in detail the daily activities of participants at the ...
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Fair-AdaBoost: Extending AdaBoost method to achieve fair classification
Expert Systems With Applications, 2022Xiaoling Huang +2 more
exaly