Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result …

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. …

Many authors present the advantages of fair value accounting, but others contest this concept, because of its … accounting of the comparable value and it gives more liability to the manager. However, critics of fair value accounting do not … provide credible alternatives. Do we go back to historical cost accounting, wherein the financial assets are stated at …

“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 …

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 …

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 …

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 …

, 8 additions. It is written in the Lithuanian languages.KEY WORDS: International accounting standards, accounting …, question, regulations, fair value, accounting policy.The object of the research – international accounting standards.The aim of … the research – the analysis of international accounting standards issues in foreign countries and Lithuania, to submit …