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 …

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 …

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. …

Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result …

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 …

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 …