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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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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 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.
Dana Dvořáková, Dvořáková, Dana
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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 shortcomings of the previous definition have been highlighted, the characteristic features and advantages ...
V.V. Svitselska
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International Accounting Convergence in the Field of Fair Value Measurement [PDF]
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2015 The investors’ desire for high-quality, internationally comparable financial information that is useful for decision-making in increasingly global capital markets imposed an international convergence, the ultimate goal of which is a single set of ...
Diana Cozma Ighian
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Investment Property Measurement at Fair Value in the Financial Statements [PDF]
Mediterranean Journal of Social Sciences, 2015 © 2015, MCSER-Mediterranean Center of Social and Educational Research. The paper investigates the problems of the applicability of the investment property measurement at fair value for financial reporting purposes by Russian companies. Based on the analysis of the annual consolidated financial statements of bank institutions in Russian Federation ...
Kulikova L., Samitova A., Aletkin P.
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Revista Ambiente Contábil, 2021 Purpose: This theoretical essay seeks to present concepts, arguments and discussions about the adoption and use of IFRS, focusing on their underlying principles and measurement bases.
Camila Teresa Martucheli +1 more
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VALUE RELEVANCE OF OTHER COMPREHENSIVE INCOME AND FAIR VALUE MEASUREMENT [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2022 Fair value measurement raises challenges among the Company’s management and users of financial information. The disclosure of other comprehensive income (OCI) that includes information regarding fair value measurement provides value relevance for all ...
RĂPAN CLAUDIA MIHAELA +2 more
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Biological Assets and Firm Value: Do Fair Value Measurement and Disclosure Matter?
Jurnal Dinamika Akuntansi dan Bisnis, 2022 This study aims to investigate whether value of biological assets measured by fair value and disclosure of biological assets has influence on firm value.
Naupal Alfarisyi +3 more
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The Value‐relevance of Fair Value Measurement for Inventories
Australian Accounting Review, 2022 AbstractThe objective of this paper is to determine if fair value measurement for inventories is value‐relevant. Inventories are measured at historical cost and investors will have to estimate the fair value for themselves. For a sample of firms listed in the UK and reporting from 2009 to 2018, multivariate regression results show that the historical ...
Badenhorst, Wessel M., Von Well, Rieka
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