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Information Risk in the Fair Value hierarchy and Audit Efforts
Korean Accounting Review, 2022Soon-kyung Kang, Hyuk Shawn
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Information Risk in the Fair Value Hierarchy and Firm Characteristics
Korean Accounting Information Association, 2022Soon－kyung Kang +2 more
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ESTIMATING HIERARCHY OF BIOLOGICAL ASSETS FAIR VALUES
2008In this paper, a flow diagram for estimating the fair value of biological assets is developed. According to the flow diagram developed, each method is examined separately with examples and explanations are given for the estimation of the fair values.
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CONTENT ANALYSIS IN BORSA ISTANBUL REGARDING FAIR VALUE HIERARCHY
2019Bu çalışmada TFRS 13 Gerçeğe UygunDeğer Ölçümü Standardında yer alan gerçeğe uygun değer hiyerarşisininkullanılma düzeyinin tespit edilmesi hedeflenmiştir. Bu amaçla, standartta yeralan gerçeğe uygun değer hiyerarşisinin Borsa İstanbul’daki BİST 100 endeksindeyer alan şirketlerin finansal tablolarında kullanılma düzeyi içerik analizi ileincelenmiştir ...
CEBECİ, Yasin, GÖKÇEN, Gürbüz
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USING THE FAIR VALUE HIERARCHY ON REPORTING OF TANGIBLE ASSETS
2016In this study, applicability of new approaches has been questioned by comparing applications of depreciation methods of Tax Procedure Law (TPL) and “TAS 16 Tangible Fixed Assets”. Accordingly, depreciation calculation by estimating residual value and change of this value that estimated on date of entry assets of a depreciation unit in useful life in ...
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The Relevance of the Fair Value Measurement Hierarchy: A Holistic Perspective
SSRN Electronic Journal, 2019Andrei Filip +5 more
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The Value Relevance of Fair Value Levels: Time Trends under IFRS and U.S. GAAP
Accounting in Europe, 2021Andrei Filip +2 more
exaly