The Risk of Hedging Fair Value Change of Financial Assets: An Accounting Perspective
, 2023 Nashar TAE.
europepmc +1 more source
RECENT DEVELOPMENTS OF THE FINANCIAL REPORTING MODEL: THEORETICAL STUDIES IN REVIEW [PDF]
Our paper analyzes the manner in which the financial reporting model evolved towards fair value accounting. After a brief introduction into the context of financial reporting at international level, the analysis focuses on the accounting model of fair ...
Bonaci Carmen Giorgiana, Matis Dumitru
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AUDITING FAIR VALUES IN A SENSITIVE SOCIO-ECONOMICAL CONTEXT [PDF]
The concept of fair value was subject of many debates and disputes in recentyears. These debates have focused mainly on the relevance of the concept, but also on thepractical difficulties in determining reasonable estimates, raising particularly the ...
Delia Deliu +2 more
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Accounting practices for financial instruments. How far are Portuguese companies from IAS? [PDF]
The purpose of this study is to analyse the current accounting practices for financial instruments by Portuguese companies and compare them to the measurement, recognition and disclosure requirements stipulated in IAS 32 and 39.
Lucia Lima Rodrigues +1 more
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VALUATION OF FINANCIAL INSTRUMENTS AT FAIR VALUE
Хабаршысы. Экономика сериясы, 2018 This article examines the features of fair value measurement of equity investments in accordance with International Financial Reporting Standard (IFRS) 9 through other comprehensive income, without any deduction for disposal or disposal costs that the ...
С. Исакова +2 more
doaj
Legitimacy to develop fair value measurement standards: The Case of the IVSC Discussion Paper – Determination of fair value of intangible assets for IFRS reporting purposes [PDF]
This research studies, through a content analysis of the comment letters to the IVSC project on fair value determination of intangible assets, the legitimacy of this professional body, or of the accounting associations, to develop measurement standards ...
Deaconu, Adela +2 more
core +1 more source
CORRELATION BETWEEN INTERNATIONAL FINANCIAL REPORTING STANDARDS AND ASSESSMENT IN THE CONTEXT OF MARKET VALUE RELATIONS -FAIR VALUE [PDF]
Applying International Financial Reporting Standards (IFRS) will have the purpose: the rationale is that the professional accounting, switching to accounting based on fair value, involves getting more frequent information on the fair value of assets ...
Cristina Mihaela ONICA, Neculina CHEBAC
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Fair value accounting and financial stability: challenges and dynamics. [PDF]
Fair value accounting has played a specific role in the current crisis. Its application raises a number of different issues; while some are currently being addressed by the relevant standard setters, others have a more macroeconomic dimension. As regards
Matherat, S.
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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
Daniel Thornton, Michel Magnan
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