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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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A comparative analysis of inflation-adjusted and historical cost accounting information : implications for the value relevance of corporate reports
Ebiaghan, Orits Frank - In: Trends economics and management 13 (2019) 33, pp. 35-50
the dependent variables. The Ordinary Least Square (OLS) estimation technique was employed to ascertain the inter …
Persistent link: https://www.econbiz.de/10012106597
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Historical costs versus fair value measurement in financial accounting
Dvořáková, Dana - In: European financial and accounting journal : EFAJ 4 (2009) 3, pp. 6-18
There are two important points in which in which we need assets and liabilities measured in financial accounting: on initial recognition and at a balance sheet day. Many International Financial Reporting Standards (IFRS) used the fair value measurement concept. But most of these standards use...
Persistent link: https://www.econbiz.de/10011459498
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Fair value accounting and measurement through FASB's developments
Bonaci, Carmen Giorgiana; Strouhal, Jiří; Matis, Dumitru - In: European financial and accounting journal : EFAJ 4 (2009) 3, pp. 40-63
Our research follows the path of fair value as a term and concept, as well as its disclosure, measurement and recognition back from 1953 until our days, and analyzes the regulations issued by United States Accounting Standard setters, through the point of view of the historical events, which led...
Persistent link: https://www.econbiz.de/10011459506
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Accounting for cross-border mergers and its problems
Vomáčková, Hana - In: European financial and accounting journal : EFAJ 5 (2010) 2, pp. 7-24
Both the legal and accounting conceptual differences in national legislations regulating mergers may be quite significant in spite of the unification processes taking place via the transposition of EU directives into national law. Most often, we find differences in the following issues: If there...
Persistent link: https://www.econbiz.de/10011459729
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Using fair value earnings to assess firm value
Barth, Mary E.; Landsman, Wayne R. - 2018
Whether fair value accounting should be used in financial reporting has been the subject of debate for many years. A key dimension to this debate is whether fair value earnings can provide information to financial statement users that is helpful in making their economic decisions. A criticism of...
Persistent link: https://www.econbiz.de/10011976309
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Are Level 3 fair values reflected in firm value? : evidence from European banks
Kisseleva, Katja; Lorenz, Daniela - 2016
This paper investigates whether, and if so, to what extent, Level 3 fair values disclosed by European banks provide useful information to investors and are reflected in firm value changes. Using a unique sample of 416 hand-collected firm-year observations from European banks reporting under...
Persistent link: https://www.econbiz.de/10011518745