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APPLICATIONS OF FAIR VALUE PRICING [PDF]
Challenges of the Knowledge Society, 2019 The 2008 crisis prolonged and deepened divergences in fair value measurement as the most reliable and other measurement systems. The introduction of IFRS 13 contributed to improved results at the level 3 asset prices observed in companies operating on ...
Valentin Gabriel CRISTEA
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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
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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 +2 more
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, 2017 Chapter 6 Since the past 20 years, the value relevance of financial information based on the historical cost method has been widely criticized among the academics and the preparers of financial information. The ongoing debate over the shortcomings of historical cost for ascertaining the worth of assets and liabilities and the rapid spread of fair value
Özerhan, Y., Sultanoğlu, Banu
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VALUE RELEVANCE OF OTHER COMPREHENSIVE INCOME AND FAIR VALUE MEASUREMENT [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2022 Fair value measurement raises challenges among the Company’s management and users of financial information. The disclosure of other comprehensive income (OCI) that includes information regarding fair value measurement provides value relevance for all ...
RĂPAN CLAUDIA MIHAELA +2 more
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IAS 41 Agriculture: Fair Value Accounting [PDF]
Theoretical and Applied Economics, 2007 Issuing this standard that had to be applied for the first time for the financial statements started after 1.01.2003 meant a change of direction from two points of view: on one hand, through IAS 41 was issued for the first time an extensive standard ...
Viorel Lefter, Aureliana Geta Roman
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CONSIDERATIONS ON THE FAIR VALUE OF REVENUES RECOGNIZED IN FINANCIAL STATEMENTS [PDF]
Annals of the University of Oradea: Economic Science, 2009 This paper approaches a frequently discussed subject in the context of the current global economic crisis, namely the fair value. The accounting concept, which implies that entities – in a different degree from one accounting system to another – should ...
Cuzdriorean Dan +2 more
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On the audit of fair value measurements [PDF]
Economic Horizons, 2015 In this article, the hypotheses „whether the auditor’s functional domain, his approach, methodology and responsibilities are undergoing a metamorphosis with the adoption of Fair Value Accounting (hereinafter the „FVA”) and whether his/her role is moving ...
Jatinder P. Singh, Prince Doliya
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Federal Reserve Bulletin, 2005 Advocates of fair value accounting believe that fair value is a more relevant, more useful measure for financial reporting than historical cost. However, fair value accounting poses many challenges. In remarks before the International Association of Credit Portfolio Managers, Governor Susan Schmidt Bies shared the Federal Reserve's
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Fair value: history, assessment and financial crisis [PDF]
Accounting and Financial Control, 2017 For the last 20 years fair value accounting has considerably extended its domain. Fair value is a probabilistic market value, which is expected to be obtained on the basis of forecasting of future events, connected with an asset sale or transfer of ...
Iryna Burdenko
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