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Fair Value Measurement in Financial Reporting [PDF]
European Financial and Accounting Journal, 2011 Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result of the convergence process between IFRS and U.S. GAAP was adopting IFRS 13 - Fair Value Measurement in May 2011. The objective of IFRS 13 is to unify the approaches to determining fair value under IFRSs.
Dvořáková, Dana
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Toepassing IFRS 13 Fair Value Measurement door corporates [PDF]
MAB, 2014 In deze bijdrage wordt de kwaliteit van de toelichting van fair values in de jaarrekening besproken aan de hand van IFRS 13. Wij richten ons in dit artikel op niet-financiële instellingen (hierna corporates).
Ineke Kuiper, Ralph ter Hoeven
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THE IMPLEMENTATION OF FAIR VALUE ON SHORT TERM ASSESMENT OF BIOLOGICAL ASSETS [PDF]
JABE (Journal of Accounting and Business Education), 2016 This study aims to identify and analyze the implementation of fair value and the impact of the use of bases the recognition, measurement, and disclosure of the biological assets with the object of research PT.
Murtianingsih Murtianingsih +1 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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VALUATION TECHNIQUES USED IN FAIR VALUE MEASUREMENT [PDF]
Strategii Manageriale, 2013 Valuation of assets and liabilities involves significant judgements and estimates, especially when fair value measurement is required. Currently, IFRS 13 Fair Value Measurement offers a single and more comprehensive source of guidance that is applied to ...
Cristina-Aurora, BUNEA-BONTAS
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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
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CECCAR Business Review, 2022 In the conditions of an accelerated increase of the inflation rate last year and the current geopolitical pressures, a problem arises as to whether using the most relevant measurement basis reflecting economic reality and supporting decision-makers in ...
Claudia Cătălina CIOCAN
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Complexity, 2021 Adopting fair value measurement may bring more earnings fluctuations and induce irrational psychology and radical financing behavior of managers. Based on behavioral corporate governance theory, using the sample of Chinese A-share nonfinancial listed ...
Wei Wang +3 more
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Фінансово-кредитна діяльність: проблеми теорії та практики, 2021 One of the key and most controversial accounting and control issues is the measurement of the elements of financial statements. The question of determining the fair value of assets and liabilities is one of the most relevant in modern accounting ...
M. V. Dubinina +2 more
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