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How do Czech companies report fair value measurement under IFRS 13?
Dvořák, Jan - In: European Financial and Accounting Journal 12 (2017) 3, pp. 117-128
Although the IFRS 13 standard has been effective for more than 4 years, there is virtually no practical research on … this topic. Therefore, this paper focuses on reporting of fair value measurement under IFRS 13 in the Czech Republic …. Firstly, the author identifies and describes the theoretical basis of IFRS 13 with a relevant literature review of the …
Persistent link: https://www.econbiz.de/10011937425
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Historical Costs versus Fair Value Measurement in Financial Accounting
Dvořáková, Dana - In: European Financial and Accounting Journal 4 (2009) 3, pp. 6-18
initial recognition and at a balance sheet day. Many International Financial Reporting Standards (IFRS) used the fair value …
Persistent link: https://www.econbiz.de/10010512844
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Fair Value Accounting and Measurement through FASB’s Developments
Bonaci, Carmen Giorgiana; Strouhal, Jiří; Matis, Dumitru - In: European Financial and Accounting Journal 4 (2009) 3, pp. 40-63
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...
Persistent link: https://www.econbiz.de/10010512846
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Accounting for Cross-border Mergers and Its Problems
Vomáčková, Hana - In: European Financial and Accounting Journal 5 (2010) 2, pp. 7-24
Both the legal and accounting conceptual differences in national legislations regulating mergers may be quite significant in spite of the unification processes taking place via the transposition of EU directives into national law. Most often, we find differences in the following issues: If there...
Persistent link: https://www.econbiz.de/10010512860
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Fair Value Measurement in Financial Reporting
Dvořáková, Dana - In: European Financial and Accounting Journal 6 (2011) 1, pp. 60-75
of the convergence process between IFRS and U.S. GAAP was adopting IFRS 13 – Fair Value Measurement in May 2011. The … objective of IFRS 13 is to unify the approaches to determining fair value under IFRSs. The aim of this paper is to offer a …
Persistent link: https://www.econbiz.de/10010512876
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Measurement Issues of Financial Placement and Technical Provisions of Czech Insurance Companies
Bokšová, Jiřina - In: European Financial and Accounting Journal 6 (2011) 3, pp. 92-102
is different from IFRS at the supranational level, which causes issues with reporting assets and liabilities of insurance … companies. By 2015, a new IFRS is expected to be issued, dealing with insurance reporting issues, including “fair value”. This …
Persistent link: https://www.econbiz.de/10010512888
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Measurement Issues of Financial Placement and Technical Provisions of Czech Insurance Companies
Bokšová, Jiřina - In: European Financial and Accounting Journal 2011 (2011) 3, pp. 92-102
is different from IFRS at the supranational level, which causes issues with reporting assets and liabilities of insurance … companies. By 2015, a new IFRS is expected to be issued, dealing with insurance reporting issues, including “fair value”. This …
Persistent link: https://www.econbiz.de/10011195284
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Fair Value Measurement in Financial Reporting
Dvořáková, Dana - In: European Financial and Accounting Journal 2011 (2011) 1, pp. 60-75
of the convergence process between IFRS and U.S. GAAP was adopting IFRS 13 – Fair Value Measurement in May 2011. The … objective of IFRS 13 is to unify the approaches to determining fair value under IFRSs. The aim of this paper is to offer a …
Persistent link: https://www.econbiz.de/10011195314
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Historical Costs versus Fair Value Measurement in Financial Accounting
Dvořáková, Dana - In: European Financial and Accounting Journal 2009 (2009) 3, pp. 6-18
initial recognition and at a balance sheet day. Many International Financial Reporting Standards (IFRS) used the fair value …
Persistent link: https://www.econbiz.de/10011195326
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Accounting for Cross-border Mergers and Its Problems
Vomáčková, Hana - In: European Financial and Accounting Journal 2010 (2010) 2, pp. 7-24
Both the legal and accounting conceptual differences in national legislations regulating mergers may be quite significant in spite of the unification processes taking place via the transposition of EU directives into national law. Most often, we find differences in the following issues: If there...
Persistent link: https://www.econbiz.de/10011195349