On the audit of fair value measurements [PDF]
Ekonomski horizonti, 2015 In this article, the hypotheses „whether the auditor’s functional domain, his approach, methodology and responsibilities are undergoing a metamorphosis with the adoption of Fair Value Accounting (hereinafter the „FVA”) and whether his/her role is moving away from the mechanized attester of tangible evidence to the one exercising a substantively ...
Jatinder P. Singh, Prince Doliya
openaire +2 more sources
Problem and Improvement of Fair Value in the Perspective of Financial Crisis
SHS Web of Conferences, 2015 Fair value is a kind of value estimation mode. But with the breakout of financial crisis, people started to doubt the impact of this value estimation mode.
Ma Caihua, Li Boquan
doaj +1 more source
THE APPLICATION OF FAIR VALUE ACCOUNTING IN BOSNIA AND HERZEGOVINA
Acta Economica, 2019 This study investigates the application of fair value accounting in companies in Bosnia and Herzegovina. The study was conducted on a sample of 190 companies.
Amira Pobrić
doaj +1 more source
Incompatibilities of Using the IFRS Fair Value Basis in the Iranian Banking Business Framework [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2023 Fair value is one of the primary measurement basis in IFRS, especially for financial instruments. Since this measurement basis is derived from market logic, it can only work correctly if the business of the financial reporting unit is also consistent ...
Elias Badri, Ahmad Badri
doaj +1 more source
Technical Challenges of Implementing Fair Values in Financial Reporting of Iran: Emphasizing on IFRS13 Requirements [PDF]
بررسیهای حسابداری و حسابرسی, 2018 Objective: By the full adoption of IFRS, measurement and disclosure of fair values become more common in Iranian financial reporting. The present study aims to identify the technical challenges of fair value measurement and disclosure in accordance with ...
Maryam Golmohammadi, Ali Rahmani
doaj +1 more source
HISTORICAL COST ACCOUNTING OR FAIR VALUE ACCOUNTING: A HISTORICAL PERSPECTIVE [PDF]
Challenges of the Knowledge Society, 2018 The two paradigms about the accounting valuation systems are discussed: historical cost accounting and fair value accounting. The advantages and disadvantages of the historical cost accounting and fair value accounting in the historical perspective are
Valentin Gabriel CRISTEA
doaj
Buhalterinės Apskaitos Teorija ir Praktika, 2014 Literature suggests that the main goal of fair value evaluation is more reliable and relevant information disclosure to external users. However, in 2007, at the beginning of the global financial crisis, the benefits of fair value, as well as the ...
Birutė Gudonytė +1 more
doaj +1 more source
Fair Value Hierarchy and Audit Fees: An Empirical Analysis based on the Listed Banks in China [PDF]
E3S Web of Conferences, 2020 The key to the criticism of fair value lies in the lack of measurement in the active market quotation, while the fair value hierarchy hopes to make up for the reliability of fair value information by increasing disclosure.
Qingyu Zhang
doaj +1 more source
Developing a Model for Implementing the Fair Value Approach in Iran: With Emphasis on Measurement [PDF]
بررسیهای حسابداری و حسابرسی, 2018 Market supervisors’ movement towards international accounting standards can highlight the role of fair values in the financial reporting of Iranian companies.
GHOLAMREZA KARAMI +1 more
doaj +1 more source
How the 2008–2009 Financial Crisis Shaped Fair Value Accounting Literature: A Bibliometric Approach
Administrative Sciences, 2022 This study aims to fulfil a gap in the literature, delivering a road map to understand the course and nature of the fair value accounting literature, further showing how the 2008–2009 financial crisis affected it.
Carlos Sampaio +3 more
doaj +1 more source