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HISTORICAL COST VERSUS FAIR VALUE
Diana, Cozma Ighian - In: Annals of Faculty of Economics 3 (2009) 1, pp. 860-865
The current process of accounting globalization is based mainly on the concept of just value. This concept has been the source of vivid debates with regards to its meaning in contemporary accountancy, both in theory and in practice. The increased importan
Persistent link: https://www.econbiz.de/10008511868
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STRATEGIES IN OPTIMIZING THE OUTPUT OF FINANCIAL REPORTING: PROJECT FOR A NATIONAL PERSPECTIVE
Matis, Dumitru; Bonaci, Carmen Giorgiana; Mustata, Razvan V. - In: Annales Universitatis Apulensis Series Oeconomica 1 (2010) 12, pp. 14-14
Our paper presents the scientific demarche that we are developing through a currentaccounting research project. Prior to its implementation, the final steps of the project are beingpresented for discussion and debate. Aiming at developing a functional model for optimizing thenational strategy...
Persistent link: https://www.econbiz.de/10008776018
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Fair Value Measurement in Financial Reporting
Dvořáková, Dana - In: European Financial and Accounting Journal 6 (2011) 1, pp. 60-75
Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result 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...
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
informative ability of financial statements. The chosen method of valuation affects not only the amount of assets and liabilities … provisions related to valuation. In the Czech accounting system valuation is regulated by the Accounting law, which distinguishes … between the initial valuation of assets and liabilities (valuation at the transaction date) and the subsequent valuation of …
Persistent link: https://www.econbiz.de/10010512888
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Fair value measurement in financial reporting
Dvořáková, Dana - In: European financial and accounting journal : EFAJ 6 (2011) 1, pp. 60-75
Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result 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...
Persistent link: https://www.econbiz.de/10011459957
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Measurement issues of financial placement and technical provisions of Czech insurance companies
Bokšová, Jiřina - In: European financial and accounting journal : EFAJ 6 (2011) 3, pp. 92-102
informative ability of financial statements. The chosen method of valuation affects not only the amount of assets and liabilities … provisions related to valuation. In the Czech accounting system valuation is regulated by the Accounting law, which distinguishes … between the initial valuation of assets and liabilities (valuation at the transaction date) and the subsequent valuation of …
Persistent link: https://www.econbiz.de/10011460050
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The historical cost, a paradigm of the 21st century
Cuc, Lavinia Denisia; Almaşi, Robert; Gomoi, Bogdan Cosmin - In: Journal of economics and business research 21 (2015) 1, pp. 166-170
Persistent link: https://www.econbiz.de/10011313271
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Assessment in accounting : concept and tools : monograph
Fomina, Alena V.; Sopko, Valeria; Zadniprovskyi, Oleksandr - 2018
Persistent link: https://www.econbiz.de/10012258324
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Mark-to-market accounting and liquidity pricing
Allen, Franklin; Carletti, Elena - 2006
When liquidity plays an important role as in times of financial crisis, asset prices in some markets may reflect the amount of liquidity available in the market rather than the future earning power of the asset. Mark-to-market accounting is not a desirable way to assess the solvency of a...
Persistent link: https://www.econbiz.de/10010298331
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Mark-to-Market Accounting and Liquidity Pricing
Allen, Franklin; Carletti, Elena - Center for Financial Studies - 2006
When liquidity plays an important role as in times of financial crisis, asset prices in some markets may reflect the amount of liquidity available in the market rather than the future earning power of the asset. Mark-to-market accounting is not a desirable way to assess the solvency of a...
Persistent link: https://www.econbiz.de/10005022412