Results 261 to 270 of about 762,436 (303)

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
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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
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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
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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
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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.
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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
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Fair value measurements

Journal of Corporate Accounting & Finance, 2004
Oscar J. Holzmann, Thomas R. Robinson
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FAIR VALUE MEASUREMENT

STRUMENTI FINANZIARI E FISCALITA', 2012
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Fair Value Measurement: Intricacy and Responsibility

Ovidius University Annals, Economic Sciences Series, 2014
Fair value is still a novelty in the field of accounting valuation, because of the application of IFRS 13. Banking accounting professionals are interested in the measurement of the fair value of financial instruments. In banking, an efficient way to control risks is always necessary.
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