Results 261 to 270 of about 760,410 (305)

Fair value measurement and accounting restatements

Advances in Accounting, 2017
Abstract This study investigates the association between accounting restatements and reporting different levels of fair value measurements as defined by SFAS No. 157. We find that firms with higher ratios of Level 3 fair value assets (i.e., financial assets which fair values are determined by unobservable, firm-generated inputs) to total assets are ...
Yi-Hung Lin, Steve Lin, James M. Fornaro, Hua-Wei Solomon Huang   +3 more
openaire   +1 more source

FASB statement on fair value measurements

Journal of Investment Compliance, 2007
PurposeThis 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, Alan Rosenblat, Erin Wagner, Adam Teufel   +3 more
openaire   +1 more source

Value Measurement and Disclosures in Fair Value Accounting

Asian Economic and Financial Review, 2013
Value measurement and disclosures in accounting is further effort and method to objectively determine quality of financial reporting which have continued for many decades. Quality characteristics are the bedrock on which accounting theories are formulated, since it is important to prepare and present financial statement with a view to meeting its ...
John A. Enahoro, Jumoke Jayeoba
openaire   +1 more source

External audit and fair value measurements

2018
This book explores the external audit procedures and techniques applied to complex fair value measurements. Fair value measurements represent a significant challenge for auditors due to their complexity and to their intrinsic subjectivity. International auditing standards provide general guidelines, needing significant effort to be applied to the ...
Cenciarelli Velia Gabriella, De Santis Federica, Greco Giulio   +2 more
openaire   +2 more sources

Value of capital in fair value measurement

2013
Although fair value is not a new evaluation and measurement system, it is encouraged by new and revised international accounting standards. Fair value philosophy is to provide financial information about the reporting entity that is useful to present and potential investors and creditors in making decisions in their capacity as capital providers.
Ljubić, Dara, Katunar, Hrvoje
openaire   +1 more source

Regelungen des IFRS 13 „Fair Value Measurement“

2021
Nachdem die primare Zielsetzung der IFRS-Rechnungslegung in Form der Bereitstellung entscheidungsnutzlicher Informationen erlautert und die Bedeutung des Fair Value Bewertungsmasstab fur die Verfolgung dieser primaren Zielsetzung thematisiert wurde, behandelt das vorliegende Kapitel die Regelungen zur Fair Value Bewertung.
openaire   +1 more source

Fair Value Measurement

SSRN Electronic Journal, 2023
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Fair value measurements

Journal of Corporate Accounting & Finance, 2006
Oscar J. Holzmann, Tom Robinson
openaire   +1 more source

Fair value measurements

Journal of Corporate Accounting & Finance, 2004
Oscar J. Holzmann, Thomas R. Robinson
openaire   +1 more source

FAIR VALUE MEASUREMENT

STRUMENTI FINANZIARI E FISCALITA', 2012
openaire   +2 more sources