Results 11 to 20 of about 12,821 (274)
South African Journal of Economic and Management Sciences, 2019 Background: Prior literature established that different fair value levels disclosed in terms of the International Financial Reporting Standards (IFRS) 7 are value relevant.
Hopewell Hlatshwayo, Mbalenhle Zulu
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Fair Value Hierarchy Measures: Post-Implementation Evidence on IFRS 7
GSTF Journal on Business Review (GBR), 2015 AbstractUsing a balance sheet valuation model, this study examines if information on the fair value hierarchy of on-balance sheet financial assets and financial liabilities are incorporated in the market’s valuation of companies’ equities in Singapore.
Pearl Tan, TAN, Pearl
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Journal of Governance and Regulation, 2012 The debate on fair value accounting is still open although the last 20 years have been spent in looking for solutions by academics, practitioners and institutions. After long and continuous discussion both on the basic concepts and the information level contained in fair value measurements and on the different solutions that are possible to adopt in ...
Enrico Laghi +3 more
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Value Relevance of the Fair Value Hierarchy of IFRS 7 in Europe - How reliable are mark-to-model Fair Values ? [PDF]
, 2012 According to IFRS 7, banks have to disclose the inputs used in measuring the fair value of financial instruments. For this purpose the standard defines a three-level measurement hierarchy. The reliability of fair values is expected to decrease with decreasing hierarchy level due to the lower quality of the input factors.
Bosch, Patrick
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Hierarchical Reinforcement Learning for Fair Operating Room Scheduling in Plastic Surgery [PDF]
Plastic and Reconstructive Surgery, Global OpenBackground:. Equitable operating room (OR) scheduling is critical for surgical training and resource usage. Traditional, hand-crafted schedules frequently perpetuate hidden biases. We present a hierarchical reinforcement learning (HRL) framework, coupled
Christoph Wallner, MD +5 more
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FAIR VALUE MEASUREMENT UNDER IFRS 13 [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015 The IFRS 13, „Fair Value Measurement”, was first published in May 2011 and it applies to annual reporting periods that begin on or after January 1st 2013; this standard comes as a result of shared efforts on the part of the IASB and the FASB to develop
COZMA IGHIAN DIANA
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Fair Value in the light of IFRS 13 «Fair Value Measurement»
Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2015 The main provisions of IFRS 13 «Fair Value Measurement» have been researched as well as its critical analysis has been conducted. Comparison of the previous and the new definition of the concept «fair value» has been done on the basis of what the ...
V.V. Svitselska
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The usefulness of fair value estimates for financial decision making: a literature review [PDF]
Zeszyty Teoretyczne Rachunkowości, 2017 The usefulness of fair value estimates for financial decision making: a literature review The objective of this discussion is to answer the fundamental question: ‘Are Fair Value estimates current-ly useful for financial decision making?’ Through a ...
Alfreda Sapkauskiene, Sergej Orlovskij
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Revista Criterio Libre, 2020 This paper arises from the concern to review the difficulties and complexities in the application of the concept of fair value, given that in some economies, such as Latin American ones, in some cases there are not active markets for the ...
Ruth Alejandra Patiño Jacinto +3 more
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Study on Conditional Conservatism Within Fair Value Measurements Based on Anti-discount Expectations
Frontiers in Psychology, 2022 As a rapidly growing emerging capital market, China has attracted the attention of both investors and scholars. To alleviate the expectation of external users of listed companies’ financial statements to “discount” items in levels 2 and 3 of the fair ...
Qianlong Yu +3 more
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