THE APPLICATION OF FAIR VALUE ACCOUNTING IN BOSNIA AND HERZEGOVINA
Acta Economica, 2019 This study investigates the application of fair value accounting in companies in Bosnia and Herzegovina. The study was conducted on a sample of 190 companies.
Amira Pobrić
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Factors affecting applied perception and applicability of fair value accounting: The case of construction firms in Vietnam [PDF]
Problems and Perspectives in Management, 2023 This study determines and measures the factors affecting the perception and applicability of fair value accounting by related personnel in enterprises, including business owners, managers, accountants, and internal auditors. At the same time, it analyzes
Tung Nguyen Thanh +4 more
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Fair value: history, assessment and financial crisis [PDF]
Accounting and Financial Control, 2017 For the last 20 years fair value accounting has considerably extended its domain. Fair value is a probabilistic market value, which is expected to be obtained on the basis of forecasting of future events, connected with an asset sale or transfer of ...
Iryna Burdenko
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Fair Value Measurement and Firm Performance of Quoted Manufacturing Companies in Nigeria
Sriwijaya International Journal of Dynamic Economics and Business, 2022 This study examined fair value measurement and firm performance of quoted manufacturing companies in Nigeria. The study used data from thirty-one (31) selected quoted manufacturing companies in Nigeria for a period of 16 years that were split into eight
Joy Esosa Egbon–Aghaleleghian +1 more
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On the conceptual underpinnings of fair value accounting [PDF]
Economic Horizons, 2017 The metamorphosis of business processes and corporate strategies is rapidly progressing across the globe. The critical role of intangibles in corporate performance is receiving its due recognition.
Jatinder P. Singh
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Fair value Accounting between the Advocacy and Opposition
مجلة الغري للعلوم الاقتصادية والادارية, 2022 The conceptual framework of the financial reporting for 2018 clearly indicates fair value as one of the alternatives to the accounting measurement in paragraphs (6-12) and from (12-16) as one of the foundations of the accounting measurement.
Zahra Hasan Oleiwi, Ibtihaj I Yaqoob
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Audit of accounting estimates, fair value disclosures and related matters [PDF]
New Applied Studies in Management, Economics & Accounting, 2023 The purpose of this research is to examine the factors affecting the auditor's responsibility for fair values and other accounting estimates and related disclosures. The method of this research is library.
Mahdi Baghriyan +2 more
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Survey adoption of fair value accounting standards and its impact on accounting profit [PDF]
پژوهشهای تجربی حسابداری, 2017 Despite the general acceptance of fair value accounting standards setting, the specific characteristics of this method results in the formation of an interesting debate among academics, businessmen, legislators and invested.
rezvan hejazi, sheida Meyhami
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How the 2008–2009 Financial Crisis Shaped Fair Value Accounting Literature: A Bibliometric Approach
Administrative Sciences, 2022 This study aims to fulfil a gap in the literature, delivering a road map to understand the course and nature of the fair value accounting literature, further showing how the 2008–2009 financial crisis affected it.
Carlos Sampaio +3 more
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New Trends in Leasing Accounting [PDF]
Ovidius University Annals: Economic Sciences Series, 2017 The financial leasing market in Romania has a history of about 20 years. During this short relationship, there have been impressive growth rates almost every year until 2009.
Nicolae Traian Cristin
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