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Impact of factors on fair value accounting : empirical study in Vietnam
Ngoc Bui Thi - In: Investment management and financial innovations 17 (2020) 3, pp. 10-26
Persistent link: https://www.econbiz.de/10012405421
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Rethinking China : discourse, convergence and fair value accounting
Zhang, Eagle; Andrew, Jane - In: Critical perspectives on accounting : an international … 36 (2016), pp. 1-21
Persistent link: https://www.econbiz.de/10011487960
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Accounting valuation models under international financial reporting standards : evidence from some European listed companies
Kouki, Ahmed - In: International journal of managerial and financial accounting 7 (2015) 1, pp. 82-101
Persistent link: https://www.econbiz.de/10011524206
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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 … Financial Accounting – Measurement on Initial Recognition (2005)” which proposed fair value measurement on initial recognition …
Persistent link: https://www.econbiz.de/10011459498
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Fair value versus amortized cost measurement and the timeliness of other-than-temporary impairments : evidence from the insurance industry
Khan, Urooj; Ryan, Stephen G.; Varma, Abhishek - In: The accounting review : a publication of the American … 94 (2019) 6, pp. 285-307
Persistent link: https://www.econbiz.de/10012135002
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Property assets fair value accounting under uncertainty
Tsamis, Anastasios; Liapis, Konstantinos - In: European research studies 17 (2014) 4, pp. 35-54
Persistent link: https://www.econbiz.de/10012003673
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The importance of accounting and fair value measurements in IFRS 9 in achieving the quality of accounting information disclosed in private banks
Alaraji, Fedaa Abd Almajid Sabbar; Al-Dulaimi, Zaid … - In: The MENA journal of business case studies : MENA 2018 (2018), pp. 1-12
Persistent link: https://www.econbiz.de/10012065065
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Adoption of fair value accounting in Indian accounting system
Bhattacharya, Debarshi - In: The IUP journal of accounting research & audit … 16 (2017) 1, pp. 36-45
Persistent link: https://www.econbiz.de/10011647688
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"Fair value" accounting as the normative Fisherian phase of accounting
Cardao-Pito, Tiago; Ferreira, João Silva - In: Accounting history review 28 (2018) 3, pp. 149-179
Persistent link: https://www.econbiz.de/10011988200
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Revenue from contracts with customers under IFRS 15 : new perspectives on practice
Oncioiu, Ionica; Tǎnase, Alin-Eliodor - In: EuroEconomica 35 (2016) 2, pp. 31-40
Persistent link: https://www.econbiz.de/10011570205