Results 261 to 270 of about 626,092 (297)
Some of the next articles are maybe not open access.
Accounting for Fair Value Headging
Ovidius University Annals, Economic Sciences Series, 2010The 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 +2 more
openaire
Fair Value Accounting Problems and Coping Strategies
2014 Seventh International Joint Conference on Computational Sciences and Optimization, 2014In recent years, fair value pricing method has been putting forward as the direction of accounting measurement by accounting standard setters. But in the context of the international financial crisis, fair value accounting exposes pro-cyclical effects and valuation risk defects.
openaire +1 more source
Value Measurement and Disclosures in Fair Value Accounting
Asian Economic and Financial Review, 2013Value measurement and disclosures in accounting is further effort and method to objectively determine quality of financial reporting which have continued for many decades. Quality characteristics are the bedrock on which accounting theories are formulated, since it is important to prepare and present financial statement with a view to meeting its ...
John A. Enahoro, Jumoke Jayeoba
openaire +1 more source
The effect of fair value accounting on the performance evaluation role of earnings
Journal of Accounting and Economics, 2020Mark L Defond, Mingyi Hung, Siqi Li
exaly
Does fair value accounting for non-financial assets pass the market test?
Review of Accounting Studies, 2013Hans B Christensen, Valeri V Nikolaev
exaly
Fair value accounting, financial economics and the transformation of reliability
Accounting and Business Research, 2010Michael Power
exaly