There are two important points in which in which we need assets and liabilities measured in financial accounting: on … initial recognition and at a balance sheet day. Many International Financial Reporting Standards (IFRS) used the fair value … Financial Accounting – Measurement on Initial Recognition (2005)” which proposed fair value measurement on initial recognition …

We conduct two experiments with experienced accountants to investigate how fair value accounting affects managers ….g., forgo economically sound hedging opportunities) when both the economic and fair value accounting impact information is … presented than when only the economic impact information is presented, or when both the economic and historical cost accounting …

In this paper there has been made a comparison between the amortisation and the impairment methods for accounting for … goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of … accounting information, as formulated by the International Accounting Standards Board (IASB), the effects of the new impairment …

and its impairment. IFRS 3 (Revised) Business Combinations will create significant changes in accounting for goodwill, and … image of financial position and performances' Therefore, the accounting treatment of goodwill involves applying professional …

predict the capital market effects of the new insurance accounting standard IFRS 4 Phase II, which will be introduced in 2018 … content of Embedded Value components in comparison to the existing mandatory accounting standards. Our findings can help to … EV framework is limited and even decreasing since 2009. The current IFRS framework seem to have more explanatory power …

We test whether an impending change in the accounting for goodwill mitigates bias in the initial values that acquirers … accounting alters, but does not eliminate, bias in acquisition-date fair values. Specifically, we provide the new insight that … not affect future earnings, as under the planned accounting change. Further, this preference regarding the composition of …

recognition back from 1953 until our days, and analyzes the regulations issued by United States Accounting Standard setters …, United States and International Accounting Standard setters have issued several disclosures, measurement and recognition …