Results 1 to 10 of about 469 (69)
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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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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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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EARNINGS QUALITY BASED ON FAIR VALUE ACCOUNTING [PDF]
Challenges of the Knowledge Society, 2021 Fair value measurements are on the Transilvania Bank Group earnings from December 31, 2017 to December 31, 2018. We search on the correlation between fair value measurements and earnings quality. As the fair value is an independent variable, the earnings
Valentin Gabriel CRISTEA
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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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IAS 41 Agriculture: Fair Value Accounting [PDF]
Theoretical and Applied Economics, 2007 Issuing this standard that had to be applied for the first time for the financial statements started after 1.01.2003 meant a change of direction from two points of view: on one hand, through IAS 41 was issued for the first time an extensive standard ...
Viorel Lefter, Aureliana Geta Roman
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The application of “fair value” accounting standards to the income statements of companies listed in the Portuguese Stock Index-20 (PSI-20) [PDF]
Revista Brasileira de Gestão De Negócios, 2016 Purpose – “Fair value” accounting standards are not consensual. Supporters claim that they offer a methodology to find the “correct” value of accounting items, whereas critics contend that “fair value” accounting reduces the reliability of financial ...
Tiago Cardão-Pito, Jorge Barros
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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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The usefulness of fair value estimates for financial decision making: a literature review [PDF]
Zeszyty Teoretyczne Rachunkowości, 2017 The usefulness of fair value estimates for financial decision making: a literature review The objective of this discussion is to answer the fundamental question: ‘Are Fair Value estimates current-ly useful for financial decision making?’ Through a ...
Alfreda Sapkauskiene, Sergej Orlovskij
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