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Digital Tooth Colour Acquisition: Agreement Between Spectrophotometric and Intraoral Scanner Measurements in Dental Students. [PDF]
Dent J (Basel)Cârstea AE +9 more
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Fair is foul, and foul is fair? Seeking legitimacy of the fair value measurement in Japan
Fair is foul, and foul is fair? Seeking legitimacy of the fair value measurement in Japanopenaire +1 more source
The impact of legal efficacy on value relevance of the three-level fair value measurement hierarchy [PDF]
Pacific-Basin Finance Journal, 2020 We examine whether the three-level fair value measurement hierarchy in IFRS 13 is value relevant in banks internationally, and whether that value relevance is moderated by country-level legal system, enforcement, and the interaction of legal system and ...
Lin Liao +2 more
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Conditionally Conservative Fair Value Measurements
SSRN Electronic Journal, 2015We provide evidence that firms holding higher proportions of financial instruments measured at Level 2 and 3 fair values report more conditionally conservative comprehensive income attributable to fair value measurements, contrary to the widespread belief that fair value measurements are unbiased.
Marc Badia +3 more
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2008 IEEE International Symposium on Knowledge Acquisition and Modeling Workshop, 2008
In recent years, FASB has been taking the lead in fair value measurements research. In September 2006, FASB issued SFAS No. 157, fair value measurements, which are the first and the most comprehensive accounting standard about fair value. The standard lays a substantial basis for the application of fair value, gives us beneficial enlightenment and ...
openaire +1 more source
In recent years, FASB has been taking the lead in fair value measurements research. In September 2006, FASB issued SFAS No. 157, fair value measurements, which are the first and the most comprehensive accounting standard about fair value. The standard lays a substantial basis for the application of fair value, gives us beneficial enlightenment and ...
openaire +1 more source
2018
The suggestions on how to measure a fair value of an asset or liability and what to disclose are set out in IFRS 13. In this regard, IFRS 13.2 defines that the fair value is a market-based measurement, not an entity-specific measurement. The objective of a fair value measurement is to estimate the price at which an orderly transaction, to sell the ...
Martin Schwarzbichler +2 more
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The suggestions on how to measure a fair value of an asset or liability and what to disclose are set out in IFRS 13. In this regard, IFRS 13.2 defines that the fair value is a market-based measurement, not an entity-specific measurement. The objective of a fair value measurement is to estimate the price at which an orderly transaction, to sell the ...
Martin Schwarzbichler +2 more
openaire +1 more source
Conceptual approaches to fair value measurement
Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), 2023The article discusses theoretical issues of fair value application, examines the stages of fair value formation, and discloses existing approaches to determining fair value. Questions of fair value arose in 1870 but all of them are a lot discussed, and interpretation of a term remains indistinct.
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FASB statement on fair value measurements
Journal of Investment Compliance, 2007PurposeThis paper sets out to describe the FASB Statement on Fair Value Measurements (FAS 157).Design/methodology/approachExplains the Statement's definition of fair value, the three valuation techniques pre‐scribed by the Statement, a fair value hierarchy established by the Statement, a valuation method used when inputs are based on bid and ask prices,
Anthony H. Zacharski +3 more
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The Relevance and Reliability of Fair Value Measurement
2007Global financial reporting is currently undergoing its greatest change in thirty years. Close to a hundred countries worldwide, including the entire European Union, now either require the use of International Financial Reporting Standards (IFRSs) by at least all listed companies or are aligning their national standardswith IFRSs.
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