Results 301 to 310 of about 14,015,137 (390)
Some of the next articles are maybe not open access.
2018
The suggestions on how to measure a fair value of an asset or liability and what to disclose are set out in IFRS 13. In this regard, IFRS 13.2 defines that the fair value is a market-based measurement, not an entity-specific measurement. The objective of a fair value measurement is to estimate the price at which an orderly transaction, to sell the ...
Martin Schwarzbichler +2 more
openaire +2 more sources
The suggestions on how to measure a fair value of an asset or liability and what to disclose are set out in IFRS 13. In this regard, IFRS 13.2 defines that the fair value is a market-based measurement, not an entity-specific measurement. The objective of a fair value measurement is to estimate the price at which an orderly transaction, to sell the ...
Martin Schwarzbichler +2 more
openaire +2 more sources
The Effect of Fair Value Accounting on the Performance Evaluation Role of Earnings
Journal of Accounting & Economics, 2020We study the effect of fair value accounting on the association between net income and cash pay following the 2005 worldwide adoption of IFRS. We find that, while IFRS's non-fair-value provisions are associated with an increase in this association, its ...
Mark L. Defond +3 more
semanticscholar +1 more source
, 2020
This paper investigates the relationship between audit fees and both fair value exposure and changes in fair value of investment properties. The study is motivated by the limited and inconclusive evidence on the effect on audit fees of full fair value ...
Pinprapa Sangchan +3 more
semanticscholar +1 more source
This paper investigates the relationship between audit fees and both fair value exposure and changes in fair value of investment properties. The study is motivated by the limited and inconclusive evidence on the effect on audit fees of full fair value ...
Pinprapa Sangchan +3 more
semanticscholar +1 more source
, 2020
Inadequate testing of fair value accounting estimates, including goodwill, is often cited as an audit deficiency in PCAOB inspection reports, and, in some cases, these deficiencies have led to enforcement actions against the auditor. As a result of these
Joseph V. Carcello +3 more
semanticscholar +1 more source
Inadequate testing of fair value accounting estimates, including goodwill, is often cited as an audit deficiency in PCAOB inspection reports, and, in some cases, these deficiencies have led to enforcement actions against the auditor. As a result of these
Joseph V. Carcello +3 more
semanticscholar +1 more source
Challenges in auditing fair value measurement and accounting estimates
Journal of Financial Reporting & Accounting, 2020Purpose Following the issuance of International Financial Reporting Standard 13 on fair value measurement (which became operational from January 2013), this study aims to investigate post-implementation challenges in the audit of fair value measurement ...
B. Oyewo, Ebuka Emebinah, Romeo Savage
semanticscholar +1 more source
Auditor Task-Specific Expertise: The Case of Fair Value Accounting
Accounting Review, 2019PCAOB inspections repeatedly indicate deficiencies in audits of fair-value (FV) estimates, prompting regulators to improve the related auditing standards.
Jaehan Ahn, Rani Hoitash, Udi Hoitash
semanticscholar +1 more source
Auditing accounting estimates, including fair value accounting estimates and related disclosures
Wiley Practitioner's Guide to GAAS 2020, 2019.01 This section addresses the auditor's responsibilities relating to accounting estimates, including fair value accounting estimates and related disclosures, in an audit of financial statements. Specifically, it expands on how section 315, Understanding
semanticscholar +1 more source
Fair value, corporate governance, social responsibility disclosure and banks’ performance
Review of Accounting and Finance, 2019Purpose The purpose of this paper is to investigate the interaction between mandatory disclosures and voluntary disclosures of banks and the information content of corporate disclosures on firm performance.
Yi Zhang, G. Chong, Ruixin Jia
semanticscholar +1 more source
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
openaire +1 more source
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
openaire +1 more source
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
openaire +1 more source