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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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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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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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Fair Value Accounting and Managerial Discretion
SSRN Electronic Journal, 2008 We analyse the extent to which managers exercise discretion under fair value accounting and the value relevance of these disclosures. Utilising a sample of firms that apply the UK fair value pension accounting standard, (FRS-17), we examine the main determinants of the assumptions managers use to arrive at pension scheme valuation.
Byrne, A. +3 more
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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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