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The evolution of fair value measurement [PDF]

Accounting and Business Research
While measurement is a fundamental process to the preparation of financial statements, the conceptual frameworks established by both the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) offer limited guidance on selecting an appropriate measurement basis for assets and liabilities.
Argyro Panaretou, Catherine Shakespeare
exaly   +8 more sources

Changes in the measurement of fair value: Implications for accounting earnings [PDF]

Accounting Forum, 2014
With the FASB's issue of staff position papers in 2009 and the relaxation of how fair value standards are applied, there has been a change in the practice of how fair value is measured. Since the FASB staff position papers in 2009, fair value measurement by financial institutions has increasingly relied on managerial assumptions.
Neil Fargher, John Ziyang Zhang
exaly   +4 more sources

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
doaj   +1 more source

The Influence of Fair Value Measurement on Radical Financing of Irrational Managers Based on Fixed Effects Model and Fisher Permutation Test

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, Xiao-hui Qu, Jian-Ju Du, Jia-Ming Zhu   +3 more
doaj   +1 more source

Historical Cost vs Fair Value in Accounting: Consequences for the Quality of Financial Information and the True and Fair View

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
doaj   +2 more sources

APPLICATION OF FAIR VALUE IN THE ACCOUNTING, CONTROL AND REPORTING FOR UKRAINE IN ACCORDANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS

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, O. I. Luhova, A. A. Kuznetsov   +2 more
doaj   +1 more source

The Influence of Fair Value Measurement on the Pledge of Overconfident Major Shareholders Based on Multiple Regression and Fisher Test

Complexity, 2021
Adopting fair value measurement may bring more earnings fluctuations and induce irrational psychology and radical financing behavior of managers and major shareholders.
Wei Wang, Xiao-Hui Qu, Jian-Ju Du, Jia-Ming Zhu   +3 more
doaj   +1 more source

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
doaj   +3 more sources

Fair value: Criticisms and challenges from Critical Accounting Perspective [PDF]

بررسی‌های حسابداری و حسابرسی, 2022
Objective: In this research, the critiques of fair value have been studied and an interpretation of these achievements has been provided. Opinions about fair value fall into three categories. A group that strongly supports it.
Roza Salehabadi, Kaveh Mehrani
doaj   +1 more source

Fair Value Measurement and Firm Performance of Quoted Manufacturing Companies in Nigeria

Sriwijaya International Journal of Dynamic Economics and Business, 2022
This study examined fair value measurement and firm performance of quoted manufacturing companies in Nigeria. The study used data from thirty-one (31) selected quoted manufacturing companies in Nigeria for a period of 16 years that were split into eight
Joy Esosa Egbon–Aghaleleghian, David Jerry Oziegbe   +1 more
doaj   +1 more source