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TELAAH TERHADAP AKUNTANSI NILAI KINI
Jurnal Ekonomi dan Bisnis Airlangga, 2008 Reliability and relevancy are two characteristics of financial statement which are used to assess the company’s value. The actual value of shareholder’s equity is not fairly reflected in the financial statements because differences often occur between ...
Devi Sulistyo Kalanjati
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Buhalterinės Apskaitos Teorija ir Praktika, 2014 Literature suggests that the main goal of fair value evaluation is more reliable and relevant information disclosure to external users. However, in 2007, at the beginning of the global financial crisis, the benefits of fair value, as well as the ...
Birutė Gudonytė +1 more
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Fair value accounting is the wrong scapegoat for this crisis [PDF]
The ongoing financial crisis has revived the longstanding debate about fair value accounting. This policy contribution by Nicolas Véron argues that in times of market disruption, no accounting standards could lead to consensual outcomes, and that fair ...
Nicolas Véron
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New Trends in Leasing Accounting [PDF]
Ovidius University Annals: Economic Sciences Series, 2017 The financial leasing market in Romania has a history of about 20 years. During this short relationship, there have been impressive growth rates almost every year until 2009.
Nicolae Traian Cristin
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Improving fair value accounting. [PDF]
The turmoil on international financial markets is proving complex to a degree that few could have anticipated when it initially emerged in the summer of 2007.
Viñals, J.
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The Fair Proportion is a Shapley Value on phylogenetic networks too
, 2018 The Fair Proportion of a species in a phylogenetic tree is a very simple measure that has been used to assess its value relative to the overall phylogenetic diversity represented by the tree.
Coronado, Tomás M. +2 more
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Fair Value Accounting: The Road to Be Most Travelled [PDF]
Fair value convention has polarized two opposing views – the first, that fair value accounting compounds economic hardship and distortion – and the second, that fair value accounting affords an accurate rendering of the market value of underlying assets ...
Elena Simonova +2 more
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CHALLENGES INCURRED IN THE AUDITING OF FAIR VALUE MEASUREMENTS [PDF]
Annals of the University of Oradea: Economic Science, 2016 The purpose of the auditors' work is to establish confidence between the producers and users of accounting information. Thus, auditors help protect the interests of different categories of beneficiaries of accounting information when they make economic ...
Silviu-Virgil Chiriac
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The Effect of Fair vs. Book Value Accounting on the Behavior of Banks [PDF]
This paper studies the effect of book versus fair value accounting on a bank's (re)investment behavior, risk of default, investment value, and the need for regulation.
Katrin Burkhardt, Roland Strausz
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DOES FAIR VALUE REPRESENT A CONCERN FOR ROMANIAN RESEARCHERS? [PDF]
Annals of the University of Oradea: Economic Science, 2010 In the actual economic context, the fair value concept is of high interest .We tried to see if the concept is only talk about, or if research in Romania has been actually done on this theme.
Jurcau Anca-Sabina +1 more
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