Results 261 to 270 of about 623,016 (301)

Tax Related Implications of Fair Value Accounting

SSRN Electronic Journal, 2017
This paper discusses tax implications of fair value accounting. We first provide an overview over existing tax systems in Europe and the United States and the use of fair value elements for tax purposes. We also discuss potential costs and benefits of implementing fair value taxation.
Kay Blaufus, Martin Jacob
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Fair value accounting and corporate debt structure

Advances in Accounting, 2012
In this study, we examine the impact of fair value accounting on corporate debt structures, i.e., debt conversion privilege and maturity term. We argue that fair value accounting affects agency conflicts between debtholders and shareholders via its impact on financial reporting quality.
Haiping Wang, Jing Zhang
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Fair Value Accounting Compared to Other Accounting Systems

North American Actuarial Journal, 2002
It is well known that the total profit generated from an insurance product is fixed (unless the accounting system affects the product management), but the incidence of reported profit varies depending on the accounting system used and the way that assumptions are set and reset.
Godfrey Perrott, William Hines
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Fair Value Accounting and Stewardship*

Accounting Perspectives, 2010
AbstractCurrent standards define fair value as the market price at which an asset could be sold or a liability could be settled in the normal course of business. Setting aside measurement issues, assessing the relevance of exit values has intensified in recent years as fair value becomes a pervasive component of accounting regulation.
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Fair value accounting

2018
Thomas A. Gilliam, Ronny K. Hofmann
  +4 more sources

Accounting for Fair Value Headging

Ovidius University Annals, Economic Sciences Series, 2010
The derivatives appearance was generated by the discovery of new ways to limit and manage current activity risks. Derivatives couldn’t hedge any type of risk. Derivative operations can be used to hedge: interest rate risks, foreign currency exchange rate risks, credit risks.
Botea Elena Mihaela, Stanila Oana Georgiana, SSahlian Daniela Nicoleta   +2 more
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Fair Value Accounting

2015
  +4 more sources

Fair Value in Accounting

2022
Shlomi Shuv, Yevgeni Ostrovsky
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Function and therapeutic value of astrocytes in neurological diseases

Nature Reviews Drug Discovery, 2022
Hong-Gyun Lee, Michael A Wheeler, Francisco J Quintana   +2 more
exaly  

Auditing Accounting Estimates, Including Fair Value Accounting Estimates

2018
For accounting estimates that give rise to significant risks, the auditor should obtain sufficient appropriate audit evidence about whether: (a) management’s decision to recognize or not recognize the accounting estimates in the financial statements and (b) the selected measurement basis for the accounting estimates are in accordance with the ...
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