Results 271 to 280 of about 760,410 (305)
Some of the next articles are maybe not open access.
Fair Value Measurement: Intricacy and Responsibility
Ovidius University Annals, Economic Sciences Series, 2014Fair 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.
openaire
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.
openaire +1 more source
Fair value measurements: The next step
Journal of Corporate Accounting & Finance, 2007Elaine Henry +2 more
openaire +1 more source
IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia
British Accounting Review, 2011Ross Taplin, Ac Tarca
exaly
The effect of fair value accounting on the performance evaluation role of earnings
Journal of Accounting and Economics, 2020Mark L Defond, Mingyi Hung, Siqi Li
exaly
Measuring fair value when markets malfunction
2018Amir Amel-Zadeh, Geoff Meeks
openaire +1 more source
Fair value accounting: Current practice and perspectives for future research
Journal of Business Finance and Accounting, 2020Argyro Panaretou, Catherine Shakespeare
exaly
Fair Value Accounting and Debt Contracting: Evidence from Adoption of SFAS 159
Journal of Accounting Research, 2016Peter R Demerjian +2 more
exaly
Fair value accounting and its usefulness to financial statement users
Journal of Financial Reporting and Accounting, 2014Vera Palea
exaly