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Możliwości zastosowania wartości godziwejw praktyce
Zeszyty Teoretyczne Rachunkowości, 2009 Wartość godziwa jest stosunkowo nowym miernikiem wartości stosowanym w rachunkowości, bardziej rzetelnym przy wycenie wielu pozycji bilansowych, a w szczególności instrumentów finansowych, niż koszt historyczny.
Ewa Engelgardt
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Fair Value Reclassifications of Financial Assets during the Financial Crisis [PDF]
At the peak of the financial crisis in October 2008, the IASB amended IAS 39 to grant companies the option of abandoning fair value recognition for selected financial assets. Using a comprehensive global sample of publicly listed IFRS banks, we find that
Holger Daske +2 more
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Fair value accounting and financial stability [PDF]
Accounting standard setters are considering the wider use of fair value accounting. This paper focuses on the financial stability implications of a move in the banking sector from the current accounting framework to full fair value accounting.
Andrea Enria +8 more
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EXAMINE THE PAST FOR GOING FURTHER: A LITERATURE REVIEW IN THE FIELD OF FAIR VALUE [PDF]
The current study is part of the scientific approach being assumed at the beginning of the Ph.D. as the theme \"New valence of evaluation in accounting\" under the guidance of prof. univ. dr. Dumitru Matis.
Andreicovici Ionela - Irina
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HISTORICAL COST ACCOUNTING OR FAIR VALUE ACCOUNTING: A HISTORICAL PERSPECTIVE [PDF]
Challenges of the Knowledge Society, 2018 The two paradigms about the accounting valuation systems are discussed: historical cost accounting and fair value accounting. The advantages and disadvantages of the historical cost accounting and fair value accounting in the historical perspective are
Valentin Gabriel CRISTEA
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Postponement and the wealth of nations [PDF]
In this paper, Fair Value Chain Creation (FVC2;), as an approach that applies and extends principles of Fair Trade to exports from developed countries to the less developed countries, is being introduced.
Rutsch, Andreas +2 more
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Economic Consequences of Fair Value Accounting and a Change in the Distribution Rule [PDF]
This research examines the economic consequences of fair value accounting and a change in the distribution rule. In Japan, fair value accounting for financial instruments was mandated from 2001, and unrealized revaluation profits were to be included in ...
Kochiyama, Takuma
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Value Alignment, Fair Play, and the Rights of Service Robots
, 2018 Ethics and safety research in artificial intelligence is increasingly framed in terms of "alignment" with human values and interests. I argue that Turing's call for "fair play for machines" is an early and often overlooked contribution to the alignment ...
Estrada, Daniel
core +1 more source
A Note on fair Value and Illiquid Markets [PDF]
We present in this paper a method to extract fair prices from observable prices in an illiquid market. The dynamics of fair prices have a general form encompassing random walks.
Chafic Merhy, Dominique Guegan
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SOLUTIONS FOR MEASURING THE FAIR VALUE OF THE WORKFORCE [PDF]
For the past decades International Accounting Standards and other Anglo-Saxon standards, for example the American ones, had promoted fair value as a valuation basis for the elements of the financial statements.
Deaconu Adela
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