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The evolution of fair value accounting in the USA: a critical examination of its progress since 1900
Nouri, Hossein; Pannone, Daniel - In: International Journal of Critical Accounting 2 (2010) 2, pp. 191-209
bodies until recently. This paper investigates the evolution of fair value accounting in the USA and shows that several …
Persistent link: https://www.econbiz.de/10008755466
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The economics of fair value accounting: what did the US accounting profession know, and when did it know it?
Grayson, Michael M. - In: International Journal of Critical Accounting 1 (2009) 4, pp. 381-389
This article reminds the reader that companies must produce their output efficiently or else they will become high-cost producers and get competed out of existence. This article quotes published research to show that adoption of models other than historical cost (including fair value accounting)...
Persistent link: https://www.econbiz.de/10008755472
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The Adoption of International Financial Reporting Standards (IFRS) and Basel III Requirements: A Justification For the Role of Audits? (Jurisdictional Analyses)
Ojo, Professor Marianne - In: Journal of Social Sciences (COES&RJ-JSS) 3 (2014) 4, pp. 530-541
a re-think of the use of fair values as the primary basis for the implementation of IFRS, but also accentuates the links … there are any justifications or rationales for a jurisdiction's willingness and pace to adopt IFRS, Basel III requirements …
Persistent link: https://www.econbiz.de/10010941012
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The Adoption of International Financial Reporting Standards (IFRS) and Basel III Requirements: A Justification For the Role of Audits? (Jurisdictional Analyses)
Ojo, Professor Marianne - In: Journal of Social Sciences (COES&RJ-JSS) 3 (2014) 4, pp. 537-548
a re-think of the use of fair values as the primary basis for the implementation of IFRS, but also accentuates the links … there are any justifications or rationales for a jurisdiction's willingness and pace to adopt IFRS, Basel III requirements …
Persistent link: https://www.econbiz.de/10010951630
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Fair value accounting in banking - issues in convergence to IFRS
Swamy, Vighneswara; Vijayalakshmi - In: African Journal of Accounting, Auditing and Finance 1 (2012) 3, pp. 270-280
announcement of the Indian version of IFRS i.e., Ind AS by the regulators in India and its impact in relation to the contentious … the financial statements of the bank. …
Persistent link: https://www.econbiz.de/10010670373
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Accounting for credit risk: are the rules setting the right incentives?
Gebhardt, Gunther - In: International Journal of Financial Services Management 3 (2008) 1, pp. 24-44
national German rules with the related IFRS rules and identifies inconsistencies across different types of transactions in both …-provisioning, emanating from the capital markets and from banking supervisory authorities. The conclusion is that, in particular, the IFRS …
Persistent link: https://www.econbiz.de/10005753797
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FAIR VALUE VERSUS HISTORICAL COST IN FORECAST OF INCOME FOR BANKING COMPANIES
Cristin, Nicolae Traian; Miticã, Pepi - In: Annals of Faculty of Economics 1 (2013) 2, pp. 550-558
The financial crisis began on 2008 has led to a debate about the pluses and minuses of fair-value accounting (FVA). This debate presents a new start for fair-value accounting going forward and standard setters’ push to extend fair-value accounting into other areas. In our research, we found...
Persistent link: https://www.econbiz.de/10010817132
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Accounting for credit risk: are the rules setting the right incentives?
Gebhardt, Gunther - In: International Journal of Financial Services Management 3 (2008) 1, pp. 24-44
national German rules with the related IFRS rules and identifies inconsistencies across different types of transactions in both …-provisioning, emanating from the capital markets and from banking supervisory authorities. The conclusion is that, in particular, the IFRS …
Persistent link: https://www.econbiz.de/10008580420
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A justification for the role of audits?: adoption of International Financial Reporting Standards (IFRS) and jurisdictional analyses (Brazil, China,Japan and South Africa)
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2014
a re-think of the use of fair values as the primary basis for the implementation of IFRS, but also accentuates the links … there are any justifications or rationales for a jurisdiction's willingness and pace to adopt IFRS, Basel III requirements …
Persistent link: https://www.econbiz.de/10011107937
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IFRS and the Use of Accounting-Based Performance Measures in Executive Pay
Voulgaris, Georgios; Stathopoulos, Konstantinos; … - In: The International Journal of Accounting 49 (2014) 4, pp. 479-514
We examine the effect of IFRS (International Financial Reporting Standards) on the type of performance measures firms … use to evaluate and reward their managers. We show that post-IFRS firms decrease the weight of Earnings-per-Share (EPS …)-based performance measures in CEO pay contracts. We argue that IFRS add “noise” to accounting numbers which, based on optimal …
Persistent link: https://www.econbiz.de/10011116256