Results 21 to 30 of about 623,016 (301)
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
doaj +1 more source
, 2017 Chapter 6 Since the past 20 years, the value relevance of financial information based on the historical cost method has been widely criticized among the academics and the preparers of financial information. The ongoing debate over the shortcomings of historical cost for ascertaining the worth of assets and liabilities and the rapid spread of fair value
Özerhan, Y., Sultanoğlu, Banu
openaire +4 more sources
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
doaj +1 more source
Fair value hedges with swaps: accounting practice under IFRS
Економіка, управління та адміністрування, 2019 The paper reveals the accounting treatment for hedging against the interest rate risk and the foreign exchange rate risk arising from operations with financial instruments of banks using interest and currency swaps.
V.S. Ambarchian
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
The Critical Aspect on Fair Value Accounting And Its Implication To Islamic Financial Institutions.
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 2015 The Critical Aspect on Fair Value Accounting And Its Implication To Islamic Financial Institutions. Fair value accounting (FVA) paradigm replaced the historical cost accounting (HCA) in the development of accounting standards that FVA is more relevant ...
Jamaluddin Majid, Safri Haliding
doaj +1 more source
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
doaj
Fair value accounting volgens de IASB en Limperg [PDF]
MAB, 2005 Fair value is een belangrijk waardebegrip wat in zeer veel International Financial Accounting Standards (IFRS) is opgenomen, waarbij in bepaalde gevallen ook de ongerealiseerde waardestijgingen in de winst- en verliesrekening worden opgenomen.
Henk Langendijk
doaj +3 more sources
Harmonising Basel III and the Dodd Frank Act through International Accounting Standards – Reasons why International Accounting Standards Should Serve as “Thermostats [PDF]
, 2012 Why should differences between regulatory and accounting policies be mitigated? Because mitigating such differences could facilitate convergence – as well as financial stability. The paper ―Fair Value Accounting and Procyclicality: Mitigating Regulatory
Ojo, Mariane.B.
core +3 more sources