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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
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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
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Reproducibility of electrical caries measurements: A technical problem? [PDF]
, 2005 The currently available instrument for electrical detection of occlusal caries lesions {[}Electronic Caries Monitor (ECM)] uses a site-specific measurement with co-axial air drying. The reproducibility of this method has been reported to be fair to good.
Huysmans, Marie-Charlotte D. N. J. M. +2 more
core +2 more sources
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
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
Fair value: history, assessment and financial crisis [PDF]
Accounting and Financial Control, 2017 For the last 20 years fair value accounting has considerably extended its domain. Fair value is a probabilistic market value, which is expected to be obtained on the basis of forecasting of future events, connected with an asset sale or transfer of ...
Iryna Burdenko
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Pediatric Blood &Cancer, EarlyView.ABSTRACT Purpose Retinoblastoma (RB) is the most common pediatric ocular cancer, yet population‐based data on survival and risk factors remain limited. This study aimed to describe survival in a large national RB cohort and identify predictors of death and complications.
Samuel Sassine +14 more
wiley +1 more source
Pediatric Blood &Cancer, EarlyView.ABSTRACT Arteriovenous malformations (AVMs) are rare, high‐flow, vascular anomalies that can occur either sporadically or as part of a genetic syndrome. AVMs can progress with serious morbidity and even mortality if left unchecked. Sirolimus is an mTOR inhibitor that is effective in low‐flow vascular malformations; however, its role in AVMs is unclear.
Will Swansson +3 more
wiley +1 more source