Results 251 to 260 of about 6,807,733 (310)
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Credit Guaranties: Fair Value and Fair Market Value
Business Valuation Review, 2004Thomas Jefferson was driven to virtual bankruptcy by the financial failure of a close friend, whose debt Jefferson had guaranteed.1 Two hundred years later credit guaranties are commonplace in the financial structure of small, closely held businesses.
R. Gary Saliba, Jason Chung, Thomas Hall
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To Fair Value or Not to Fair Value: A Broader Perspective
Abacus, 2008Fair value is considered here with respect to the two primary objectives of financial statements proposed in the joint conceptual framework that is under development by the FASB and the IASB, namely (a) informativeness—to assist providers of capital in predicting, evaluating, and comparing the amounts, timing and uncertainty of future cash flows, and ...
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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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Review of Accounting Studies, 2011
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. We document lower audit fees for firms
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. We document lower audit fees for firms
Goncharov, Igor +2 more
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Fair Value versus Non-fair Value Discretion and Auditing
2021Managers have alternative discretionary choices. I exploit security-level disclosures in the insurance industry to examine auditors’ role in insurers’ choice between using two specific types of discretion to avoid other-than-temporary-impairment (OTTI) losses.
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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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Journal of Accounting and Economics, 2007
We compare the value and credit relevance of financial statements under fair-value and smoothing (SFAS-87) models of pension accounting. The fair-value model does not improve the value relevance of the balance sheet and may impair that of income and the combined financial statements, unless transitory unrealized gains and losses (G&L) are ...
Rebecca N. Hann +2 more
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We compare the value and credit relevance of financial statements under fair-value and smoothing (SFAS-87) models of pension accounting. The fair-value model does not improve the value relevance of the balance sheet and may impair that of income and the combined financial statements, unless transitory unrealized gains and losses (G&L) are ...
Rebecca N. Hann +2 more
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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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