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fair value accounting literature, further showing how the 2008-2009 financial crisis affected it. Bibliometric methods … accounting literature starting due to the 2008-2009 financial crisis, further showing a shift from fair value accounting …
Persistent link: https://www.econbiz.de/10012817185
fair value accounting literature, further showing how the 2008-2009 financial crisis affected it. Bibliometric methods … accounting literature starting due to the 2008-2009 financial crisis, further showing a shift from fair value accounting …
Persistent link: https://www.econbiz.de/10014332966
I examine whether financial statement preparers (managers and auditors) treat recognized versus disclosed fair value of option compensation differently. Recognition refers to items that appear on the face of financial statements and that are included in subtotal figures that appear in the...
Persistent link: https://www.econbiz.de/10009475429
There are two important points in which in which we need assets and liabilities measured in financial accounting: on … Financial Accounting – Measurement on Initial Recognition (2005)” which proposed fair value measurement on initial recognition … using and on issue of fair value measurement in time of financial crisis. …
Persistent link: https://www.econbiz.de/10010512844
Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result …
Persistent link: https://www.econbiz.de/10010512876
Vietnamese accounting regulations and practices since the mid‐1980s, and an analysis of prospective developments. Design … Vietnam implemented economic liberalization and developed closer links with Western economies, its accounting system has … changed accordingly. The current system is a mixture of conceptual and formal elements taken from Western accounting and some …
Persistent link: https://www.econbiz.de/10014675877
Purpose – The purpose of this paper is to describe and analyze the accounting standards reforms that have moved the … accounting profession away from rules‐based towards principles‐based accounting practice and financial reporting, and to explore … financial misstatements. Design/methodology/approach – The paper critically reviews the internationally accepted accounting …
Persistent link: https://www.econbiz.de/10014695823