Accounting standard setters are considering the wider use of fair value accounting. This paper focuses on the financial … stability implications of a move in the banking sector from the current accounting framework to full fair value accounting. A … application of fair value accounting to banks’ trading book has impacted their share price volatility. It is concluded that the …

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 …

This article analyzes the extent to which accounting standards adequately re ects the value of intangible assets as … different accounting items in the price generation process, as well as what part of the intangible value of the company is not …

financial and accounting literature. There is easily observable gap between fair value theory and valuation practices. Thus this …

International Accounting Standard 40 (IAS 40 - Investment properties) offers an ideal setting for research on … accounting choice as it represents a paradigmatic case choosing between the fair value and the historical cost as the measurement …-context on the determinants that explain the accounting choice. Furthermore, in this paper, we introduce and compare the use of …

valuation of the market value concept based on Romanian realities - legal, accounting practices in that area, and taking into …