Journal of Industrial Engineering and Management, 2015 Purpose: The purpose of this article is to study whether there exists natural relationship between fair value and corporate external market. A series of special phenomenon in the application of fair value arouses our research interests, which present ...
Xuemin Zhuang, Yonggen Luo
doaj +1 more source
VALUATION TECHNIQUES USED IN FAIR VALUE MEASUREMENT [PDF]
Strategii Manageriale, 2013 Valuation of assets and liabilities involves significant judgements and estimates, especially when fair value measurement is required. Currently, IFRS 13 Fair Value Measurement offers a single and more comprehensive source of guidance that is applied to ...
Cristina-Aurora, BUNEA-BONTAS
doaj
Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry [PDF]
We examine the causes and consequences of European real estate firms' decisions to provide investment property fair values prior to the required disclosure of this information under International Financial Reporting Standards (IFRS).
Edward J. Riedl +2 more
core
Fair Value Complexity and the Audit Risk
Audit Financiar, 2021 This paper checks if the auditors in an emergent context, where the fair value (FV) concept, its implementation and audit are relatively new, are aware of the estimation risk induced by the valuation process (the FV provider and FV disclosure), depending
doaj +1 more source
Relationship loans and regulatory capital: why fair-value accounting is inappropriate for bank loans [PDF]
Banks have been required to report many securities and all derivatives at fair values under U.S. GAAP rules for many years. Soon, International Accounting Standards will provide some banks with a “fair-value option” for loans, also.
Gregory E. Sierra, William R. Emmons
core
Book vs. fair value accounting in banking and intertemporal smoothing [PDF]
The aim of this paper is to examine the pros and cons of book and fair value accounting from the perspective of the theory of banking. We consider the implications of the two accounting methods in an overlapping generations environment.
Dimitrios P. Tsomocos, Xavier Freixas
core
Fair Value of Real Estate and Utility of Financial Statements of Construction Companies [PDF]
Some international standards have proposed that the fair value approach should be used to evaluate real estate assets. The choice to use this method or another approach could influence the quality of the financial reports published in response to ...
Andrˆms Navarro-Galera +2 more
core
Accounting for financial instruments: A comparison of European companies’ practices with IAS 32 and IAS 39 [PDF]
This paper analyses accounting for financial instruments of STOXX 50 companies and compare them to the requirements of IAS 32 and IAS 39, before IFRS are mandatory in the European Union.
Lúcia Lima Rodrigues +1 more
core
Stosowanie wartości godziwej w Polsce– wyniki badań
Zeszyty Teoretyczne Rachunkowości, 2009 Wartość godziwa jest jedną z najbardziej kontrowersyjnych kategorii wyceny. Zarówno zakres jej stosowania w sprawozdaniu finansowym, jak i sposoby ustalania, budzą wiele wątpliwości.
Alicja Mazur
doaj
Determining an Asset\u27s Tax Basis in the Absence of A Meaningful Transfer Tax Regime [PDF]
, 2018 Until recently, in those circumstances where there was a valuation range with respect to a particular asset, executors faced a choice: among estates subject to the estate tax, declaring a high value would increase the estate tax liability; however, due ...
Schmalbeck, Richard L., Soled, Jay A.
core +1 more source