mounting bank failures have rekindled a debate surrounding the use of fair value accounting, with many arguing that fair value … has exacerbated the severity of the recent financial crisis through asset devaluation and the forced sale of assets in an …

The present study tests the impact of accounting tradition, financial leverage and book to market ratio on the fair … value choice for a sample of 427 Anglo-Saxon and Continental European companies. We show that, in terms of accounting … choose fair value, consistently with their accounting tradition. By relying on the opportunistic management and accounting …

method of accounting, its sorts and methodical approaches to evaluation. Thus, some authors consider evaluation as a process … kinds of initial and subsequent evaluation of objects of accounting were studied in the article. The most spread sorts of … fair value of objects of accounting, different problems exist. The problems of evaluation implementation are shown in the …

This report reviews recent as well as planned changes to accounting and solvency regulations affecting insurers and …

“fair value accounting,” particularly in respect of the treatment of acquired “goodwill” shown on consolidated balance … intentions of accounting policy makers in relation to fair value acquisition accounting and evaluates the empirical evidence … relating to corporate behavior in this area. Findings – Despite the presumed benefits associated with fair value accounting, it …

Recent standard-setting activity related to fair value accounting has injected new life into questions of whether fair … accounting’s usefulness, the potential impacts it may have on financial institutions and any broader macroeconomic effects … conclusion based on the evidence presented is that implementing fair value accounting more broadly may not necessarily provide …

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 …

This paper assesses current regulatory and accounting developments in the OECD area against their purported goals. It …-based valuation methods in business accounting is not entirely consistent with the parallel exercise undertaken by many pension … accounting rules and regulatory changes are driving plan design in some OECD countries such as Japan, the Netherlands and the …