Results 31 to 40 of about 760,410 (305)

The Value‐relevance of Fair Value Measurement for Inventories

Australian Accounting Review, 2022
AbstractThe objective of this paper is to determine if fair value measurement for inventories is value‐relevant. Inventories are measured at historical cost and investors will have to estimate the fair value for themselves. For a sample of firms listed in the UK and reporting from 2009 to 2018, multivariate regression results show that the historical ...
Badenhorst, Wessel M., Von Well, Rieka
openaire   +2 more sources

Treatment Decision‐Making Roles and Preferences Among Adolescents and Young Adults With Cancer

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background Decision‐making (DM) dynamics between adolescents and young adults (AYAs) with cancer, parents, and oncologists remain underexplored in diverse populations. We examined cancer treatment DM preferences among an ethnically and socioeconomically diverse group of AYAs and their parents.
Amanda M. Gutierrez, Jill O. Robinson, Wendy A. Allen‐Rhoades, Hadley S. Smith, Isabel Canfield, Rebecca L. Hsu, Sarah R. Scollon, Lauren R. Desrosiers‐Battu, Nicole M. Schneider, Frank Y. Lin, Donald Williams Parsons, Sharon E. Plon, Mary A. Majumder, Janet Malek, Amy L. McGuire   +14 more
wiley   +1 more source

Fair value intensity and analyst forecasts

Journal of Economic and Financial Sciences, 2018
Analysts’ earnings and book value forecasts play an important role in price discovery in equity markets. As the role of fair value measurements in accounting increases, the impact on analysts’ ability to accurately forecast earnings and book values is ...
Wessel M. Badenhorst
doaj   +1 more source

The use of historical cost and fair value for property and plant and equipment measurement: Evidence from the Republic of Serbia [PDF]

Ekonomski Anali, 2020
The aim of the paper is to reveal how financial statement preparers in the developing and transition country of the Republic of Serbia, behave in situations where they can choose between the valuation model based on historical cost and the ...
Karapavlović Nemanja, Obradović Vladimir, Bogićević Jasmina   +2 more
doaj   +1 more source

Fair Value Measurement in Financial Reporting

Procedia Economics and Finance, 2012
AbstractThe use of fair value measurements for financial reporting purposes steadily increased during the last decades, the IASB being seen as one of its main promoters. Fair value also stirred significant debates in the context of EU‟s negotiation regarding IFRS adoption, finally generating the IAS 39 carve-out seen by many as the cost paid by the ...
Alexander, David, Bonaci, Carmen Giorgiana, Mustata, Razvan V.   +2 more
openaire   +1 more source

Analysis of Change in Present Value Measurements

, 2005
In recent years, the leading standard setters for financial reporting have shown an increasing preference for fair value measurement. However, present value is often the only acceptable method of estimating fair value and therefore the actual result of ...
Bradshaw, John, Khanna, Bhagwan, Roush, Melvin, van Zijl, Tony   +3 more
core   +1 more source

Parent Quality of Life at Two Years Following Their Child's Completion of Acute Lymphoblastic Leukemia Treatment

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background Parents of children treated for acute lymphoblastic leukemia (ALL) often experience significant caregiver burden and disruption to their well‐being. While parent quality of life (QoL) during treatment is well characterized, little is known about outcomes during early survivorship.
Sara Dal Pra, Maria McCarthy, Michael Takagi, Cinzia De Luca   +3 more
wiley   +1 more source

Fair value measurement and its impact on audit fees: evidence in the Brazilian market

Revista Ambiente Contábil, 2021
Objective: The purpose is to verify the impact of using the measurement at fair value on the audit fees, differentiating even the period before and after the adoption of IFRS 13 (CPC 46).
Edson Vinícius Pontes Bastos, Luciana Holtz, Odilanei Morais dos Santos   +2 more
doaj   +1 more source

Fair Value Accounting and Measurement through FASB's Developments [PDF]

European Financial and Accounting Journal, 2009
Our research follows the path of fair value as a term and concept, as well as its disclosure, measurement and recognition back from 1953 until our days, and analyzes the regulations issued by United States Accounting Standard setters, through the point of view of the historical events, which led to their appearance.
Bonaci, Carmen Giorgiana, Strouhal, Jiří, Matis, Dumitru   +2 more
openaire   +2 more sources

The practices of fair value reporting on investment property in Malaysia [PDF]

, 2015
The adoption of FRS 140 Investment Property has introduced the application of fair value accounting for non financial assets for the first time. However, the decision to allow such options appears to be contentiously debated as fair value measurement is ...
Abdul Jabar, Ja’izah, Mohamed, Arun
core