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Comparable Analysis of Asset Valuation Methods
Kraniauskienė, Laima - 2010
asset valuation methods and to determine how the valuation methods influenced the company‘s financial condition and … operating results.Objectives:• To analyze asset‘s valuation based on fair value and historical cost and to determine their … advantages and disadvantages;• To compare the standards of assets valuation issues in International and Business Accounting …
Persistent link: https://www.econbiz.de/10009478698
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Minority Discounts and Control Premiums in Appraisal Proceedings
Booth, Richard A., Marbury Research Professor of Law - 2001
preferred method of valuation, implicitly adjusts for any minority discount by measuring the value of the subject company (based …
Persistent link: https://www.econbiz.de/10009432052
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Reporting intangible assets: voluntary disclosure practices of the top emerging market companies
Kang, Helen Hyon Ju, Accounting, Australian School of … - 2006
The purpose of financial reporting is to provide information that is useful for decision making. Recently,however, there has been a systematic decline in the usefulness of such information. Indeed, the currentreporting model seems to be no longer sufficient mainly due to the fact that it ignores...
Persistent link: https://www.econbiz.de/10009484194
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Market Value vs Historical Cost Valuations of Fixed Assets in the Context of International Convergence
Varga, Alexander Y - 2011
The purpose of this paper is to discuss the differences between accounting for fixed assets under IFRS and U.S. GAAP.  Primarily the discussion will be driven by the question: which standard should the FASB lobby for in its joint effort with the IASB to converge U.S. GAAP with IFRS?  The paper...
Persistent link: https://www.econbiz.de/10009468753
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Fair value in financial reporting: problems and pitfalls in practice – a case study
Gwilliam, David; Jackson, Richard H.G. - 2008
collapse. Set in the context of historical developments in and theoretical discussion upon asset valuation and income … within the remit of mark to market accounting; (ii) the unreliability of valuation estimates provided by independent third …
Persistent link: https://www.econbiz.de/10009440949
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The Role of Fair Value Accounting in Bank Failures: 2001-2010
Spring, Jacob Edward Eugene - 2010
Over the Past two and a half years banks have failed at the fastest pace since the Great Depression. These rapidly 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...
Persistent link: https://www.econbiz.de/10009468726
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Effects of Recognition versus Disclosure on the Structure and Financial Reporting of Share Based Payments
Choudhary, Preeti - 2008
11% of profits in 2004. I compare the terms of option grants and the properties of fair value estimation under a … firms increase the bias in three inputs to fair value option estimation: volatility, dividend, and interest. This increase … disclosure reporting regimes, such that both real actions and fair value estimation are used to reduce recognized values. …
Persistent link: https://www.econbiz.de/10009475429
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Tarptautiniai apskaitos standartai ir jų taikymas Lietuvoje
Vainora, Klanaitė - 2007
Tyrimo objektas – tarptautiniai apskaitos standartai Darbo tikslas - išanalizavus tarptautinių apskaitos standartų būtinumą ir praktinę taikymo Lietuvos įmonėse patirtį, numatyti perėjimo prie tarptautinių apskaitos standartų taikymo etapus ir atskleisti standartų įtaką...
Persistent link: https://www.econbiz.de/10009478300
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Tarptautinių apskaitos standartų taikymo problemos
Lenktienė, Laura - 2010
Magistrantūros studijų baigiamasis darbas, 59 puslapiai, 11 paveikslų, 8 lentelės, 55 literatūros šaltiniai, 8 priedai, lietuvių kalba. RAKTINIAI ŽODŽIAI: tarptautiniai apskaitos standartai, apskaita, problema, reglamentacija, tikroji vertė, apskaitos politika. Tyrimo objektas –...
Persistent link: https://www.econbiz.de/10009478699
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Medžiagų ir produkcijos apskaita ir auditas
Strazdienė, Daiva - 2005
Research object: stocks. Research subject: accounting and audit. Research aim: to investigate the main problems of stocks accounting and audit and to give suggestions that can help to improve stocks accounting and audit. Objectives: 1)To analyze the peculiarities of stocks and production...
Persistent link: https://www.econbiz.de/10009478781