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Fair Value Measurement for Long-Lived Operating Assets: Research Evidence
The European Accounting Review, 2018This paper reviews research evidence on the usefulness of fair value measurement of long-lived operating assets for financial reporting. Although economically material, these assets have been sidelined in the current fair value debate that largely ...
T. Sellhorn, Christian Stier
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Using Fair Value Earnings to Assess Firm Value
Accounting Horizons, 2018Whether fair value accounting should be used in financial reporting has been the subject of debate for many years. A key dimension to this debate is whether fair value earnings can provide information to financial statement users that is helpful in ...
Mary E. Barth, W. Landsman
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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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Australian Journal of Management, 2018
Despite major accounting standards boards worldwide continuing to use fair value extensively, academic evidence on the relevance of fair value accounting has focused on financial assets.
Liyu He, Sue Wright, Elaine Evans
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Despite major accounting standards boards worldwide continuing to use fair value extensively, academic evidence on the relevance of fair value accounting has focused on financial assets.
Liyu He, Sue Wright, Elaine Evans
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‘Fair Value’ accounting as the normative Fisherian phase of accounting
Accounting History Review, 2018‘Fair value’ accounting has been described as a new ‘actuarial/forward-looking’ phase of accounting regulations and standards. In this study, we present the hypothesis that ‘fair value’ regulations and standards are aligned with Irving Fisher’s ...
Tiago Cardao-Pito +1 more
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The fair value of investment property and stock price crash risk
Asia-Pacific Journal of Accounting and Economics, 2018This study examines whether recognizing fair value of investment property is more associated with stock price crash risk than recognizing historical cost of investment property.
A. Hsu, G. Wu
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2008 IEEE International Symposium on Knowledge Acquisition and Modeling Workshop, 2008
In recent years, FASB has been taking the lead in fair value measurements research. In September 2006, FASB issued SFAS No. 157, fair value measurements, which are the first and the most comprehensive accounting standard about fair value. The standard lays a substantial basis for the application of fair value, gives us beneficial enlightenment and ...
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In recent years, FASB has been taking the lead in fair value measurements research. In September 2006, FASB issued SFAS No. 157, fair value measurements, which are the first and the most comprehensive accounting standard about fair value. The standard lays a substantial basis for the application of fair value, gives us beneficial enlightenment and ...
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Asset use and the relevance of fair value measurement: evidence from IAS 41
Review of accounting studies, 2016This study investigates whether asset use influences the relevance of fair value measurement. Specifically, I examine whether fair value is more relevant when it is applied to in-exchange assets than when it is applied to in-use assets.
Adrienna Huffman
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Journal of Investment Compliance, 2005
PurposeTo describe the application of fair value methodologies to fund operations and emphasize the importance of appropriate valuation procedures.Design/methodology/approachDiscusses the need for appropriate valuation methodologies, describes a recent survey that shows how fair valuation policies and procedures have evolved over time, recommends ...
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PurposeTo describe the application of fair value methodologies to fund operations and emphasize the importance of appropriate valuation procedures.Design/methodology/approachDiscusses the need for appropriate valuation methodologies, describes a recent survey that shows how fair valuation policies and procedures have evolved over time, recommends ...
openaire +1 more source
SSRN Electronic Journal, 2009
The paper provides a genesis of fair value accounting (FVA) and reviews some research and empirical evidence that are relevant to the debate surrounding its use. We also comment on FVA’s role in the financial crisis: was it just the messenger of bad news or was it “procyclical,” contributing to the sad state of the economy in addition to reporting on ...
Michel Magnan, Daniel B. Thornton
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The paper provides a genesis of fair value accounting (FVA) and reviews some research and empirical evidence that are relevant to the debate surrounding its use. We also comment on FVA’s role in the financial crisis: was it just the messenger of bad news or was it “procyclical,” contributing to the sad state of the economy in addition to reporting on ...
Michel Magnan, Daniel B. Thornton
openaire +1 more source