Results 21 to 30 of about 40,213 (256)
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
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
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
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
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
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
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
Fair Value Accounting and Procyclicality: Accounting for Securitization [PDF]
SSRN Electronic Journal, 2011 The purpose of this study is to examine whether fair value accounting promotes procyclicality by focusing on securitization transactions before the financial crisis. This study demonstrates the relationship between securitization accounting and procyclicality using a parsimonious model. The findings are as follows. Sale accounting increases the capital
openaire +1 more source
Fair value accounting en toepassing van de fair value-hiërarchie door een populatie van Europese banken [PDF]
MAB, 2011 In deze bijdrage wordt onderzocht in hoeverre de populatie banken binnen de ‘FTSE Eurofirst 300’-index voldoet aan de voorschriften van het in maart 2009 gepubliceerde IFRS 7-amendement ‘Improving disclosures about financial instruments’.
Bert-Jan Bout, Ralph Ter Hoeven
doaj +3 more sources