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TELAAH TERHADAP AKUNTANSI NILAI KINI [PDF]
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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Fair Value Accounting and Financial Stability [PDF]
SSRN Electronic Journal, 2004 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. A simulation exercise is performed on how various external shocks affect the balance sheet of an average ...
Andrea Enria +8 more
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Fair value in financial accounting
Agricultural Economics (AGRICECON), 2003 By progression of the expanding use of the International Accounting Standards, fair value is being pushed ahead instead of standard historical costs. The extension of the International Accounting Standards for financial instruments and long-term assets ...
J. Ryska, A. Valder
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EARNINGS AND FAIR VALUE ACCOUNTING [PDF]
Challenges of the Knowledge Society, 2021 Fair value measurements are on the Romanian Commercial Bank earnings at June 30, 2019. We focus on the relationship between fair value measurements and predictability as a measure of earnings quality.
Valentin Gabriel CRISTEA
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RECENT DEVELOPMENTS OF THE FINANCIAL REPORTING MODEL: THEORETICAL STUDIES IN REVIEW [PDF]
Annals of the University of Oradea: Economic Science, 2011 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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EXAMINE THE PAST FOR GOING FURTHER: A LITERATURE REVIEW IN THE FIELD OF FAIR VALUE [PDF]
Annals of the University of Oradea: Economic Science, 2011 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. This article aims to realize a more comprehensive
Andreicovici Ionela - Irina
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Fair Value Accounting Model for Stock Indices [PDF]
Problemi Ekonomiki, 2021 When forming the risk portion of an investment portfolio, one may include into it both stocks of individual companies representing different sectors of the economy in different regions, and derivative financial instruments, such as futures on stock ...
Chernova Natalia L., Poliakova Olha Yu.
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Fair value: Criticisms and challenges from Critical Accounting Perspective [PDF]
بررسیهای حسابداری و حسابرسی, 2022 Objective: In this research, the critiques of fair value have been studied and an interpretation of these achievements has been provided. Opinions about fair value fall into three categories. A group that strongly supports it.
Roza Salehabadi, Kaveh Mehrani
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Managerial Ability, Earnings Management and Fair Value Accounting: Does Debt Policy Matter?
Jurnal Dinamika Akuntansi dan Bisnis, 2023 This study examines the impact of managerial ability and earnings management on fair value accounting. It also examines debt policy as a moderator in the relationship between the tested variables.
Ana Dwi Cahyani, Amrie Firmansyah
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Fair-value-accounting, inactieve markten en procycliciteit [PDF]
MAB, 2010 In deze bijdrage besteden wij aandacht aan de gevolgen van inactiviteit van de markten voor de wijze waarop de fair value van financiële instrumenten wordt bepaald.
Bert-Jan Bout +2 more
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