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Fair Value in the light of IFRS 13 «Fair Value Measurement»
Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2015 The main provisions of IFRS 13 «Fair Value Measurement» have been researched as well as its critical analysis has been conducted. Comparison of the previous and the new definition of the concept «fair value» has been done on the basis of what the ...
V.V. Svitselska
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How does the market price pension accruals? [PDF]
, 2007 We use a cross-sectional valuation model that distinguishes between the operating and financial activities of the firm to examine the repercussions of three main alternative measures of pension expense.
Kiosse, Vicky +2 more
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FAIR VALUE ILLUSTRATED IN OMFP 1802/2014 [PDF]
Challenges of the Knowledge Society, 2016 The fair value of assets is calculated from the evidence of market data through an assessment by authorized appraisers, according to law. The fair value of tangible assets is calculated based on their market value, based on information that we would use ...
Valentin Gabriel CRISTEA
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ASSESSMENT OF BANKING ASSETS ON FINANCIAL RISK MANAGEMENT - ALBANIAN CASE [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2014 Recognizing the asset value dynamics volatility of the financial institutions and the importance of its recognition both for financial reporting purposes and risk management effect, this paper aims to provide a practical model for the assets and ...
ADRIATIK KOTORRI +2 more
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THE APPLICATION OF FAIR VALUE ACCOUNTING IN BOSNIA AND HERZEGOVINA
Acta Economica, 2019 This study investigates the application of fair value accounting in companies in Bosnia and Herzegovina. The study was conducted on a sample of 190 companies.
Amira Pobrić
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EARNINGS QUALITY BASED ON FAIR VALUE ACCOUNTING [PDF]
Challenges of the Knowledge Society, 2021 Fair value measurements are on the Transilvania Bank Group earnings from December 31, 2017 to December 31, 2018. We search on the correlation between fair value measurements and earnings quality. As the fair value is an independent variable, the earnings
Valentin Gabriel CRISTEA
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The Effect of Fair Value Implementation on Cash Flow Forecasting (Case Study: Banking Company Listed in Indonesian Stock Exchange Year 2014-2015) [PDF]
, 2017 This study has one main objectives; to investigate about the significant effect of fair value implementation in forecasting cash flow on Banking Company in Indonesia.
Mukhtaruddin, M. (Mukhtaruddin) +2 more
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The unfair value shared in fair trade value chains
Economics and EnvironmentFair trade is a trading partnership that seeks greater equity in international trade by offering better trading conditions to producers and workers in developing countries.
Dariusz Pieńkowski, Renata Skýpalová
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De waarderingsgrondslag ‘fair value’ in de jaarrekening [PDF]
MAB, 2006 Startend vanuit een historische kostprijsbasis wordt in dit artikel de vraag gesteld in welke situaties deze basis verlaten zou moeten worden om ruimte te geven aan waardering tegen fair value.
Ralph Ter Hoeven
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FAIR VALUE MEASUREMENT UNDER IFRS 13 [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015 The IFRS 13, „Fair Value Measurement”, was first published in May 2011 and it applies to annual reporting periods that begin on or after January 1st 2013; this standard comes as a result of shared efforts on the part of the IASB and the FASB to develop
COZMA IGHIAN DIANA
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