Results 21 to 30 of about 6,800,747 (282)
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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Determining The Input Levels Used in Measuring Fair Value: Research Into BIST Companies
Muhasebe Enstitüsü Dergisi, 2023 The primary purpose of this study is to present the general view of the reported assets and liabilities of the companies operating in the financial institutions sector by using the fair value hierarchy levels.
Rümeysa Atıcı
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Building within planetary boundaries: moving construction to stewardship
Buildings & Cities, 2023 The consumption of materials and energy for construction is a serious challenge to contain global warming below 2°C. Growing population, increasing per capita floor areas, more frequent extreme weather events and related repair needs, and rising sea ...
Matti Kuittinen
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Developing a Model of Incentives for Creating and Implementing Industrial Coexistence Networks in Iranian Pharmaceutical Companies [PDF]
Taṣvīr-i salāmat, 2021 Background and Objectives The goal of industrial coexistence is accessing cheaper resources, avoiding disposal costs or making extra profit from selling by-products. As far as the environment is concerned, its benefits include less consumption of natural
Ebrahim Sepehri Shafigh +2 more
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APPLICATIONS OF FAIR VALUE PRICING [PDF]
Challenges of the Knowledge Society, 2019 The 2008 crisis prolonged and deepened divergences in fair value measurement as the most reliable and other measurement systems. The introduction of IFRS 13 contributed to improved results at the level 3 asset prices observed in companies operating on ...
Valentin Gabriel CRISTEA
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Jurnal Ilmiah Akuntansi, 2018 ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui pengaruh nilai wajar (fair value) terhadap manajemen laba. Selain itu, penelitian juga bertujuan untuk mengetahui status perusahaan dalam Indeks Saham Syariah Indonesia (ISSI) dalam memoderasi
Maisya Pratiwi, Dodik Siswantoro
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EVALUASI DAN STRATEGI PERBAIKAN PRODUKSI BERKELANJUTAN USAHA PENYEMBELIHAN AYAM SKALA KECIL
Agrointek, 2021 Recently, industry and consumers demand that sustainable production were necessary, one of them is chicken slaughtering. The methods to evaluating the sustainable production for small-scale chicken slaughtering has not been well established.
Luki Hidayati +3 more
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THE APPLICATION OF FAIR VALUE ACCOUNTING IN BOSNIA AND HERZEGOVINA
Acta Economica, 2019 This study investigates the application of fair value accounting in companies in Bosnia and Herzegovina. The study was conducted on a sample of 190 companies.
Amira Pobrić
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FAIR VALUE HIERARCHY PRACTICES IN INFOSYS TECH LTD AND WIPRO LTD
, 2023 Abstract: IASB has defined the concept of fair value measurement under the IFRS 13; in India MCA has defined this concept under Standard Ind- AS 113 as "fair value measurement" which would the set of disclosures that a company must make regarding the fair value measurement practice being used.
Sunil G E, Dr. B. Mahadevappa
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Did fair-value accounting contribute to the financial crisis? [PDF]
, 2009 The recent financial crisis has led to a major debate about fair-value accounting. Many critics have argued that fair-value accounting, often also called mark-to-market accounting, has significantly contributed to the financial crisis or, at least ...
Christian Leuz +3 more
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