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 …

. We conclude that rather than converging U.S. GAAP with IFRS, competition between the FASB and the IASB would allow GAAP …

between accounting conservatism, generated in created critical accounting policy choices, and management abilities in … estimates and prediction power of domicile private sector accounting. Primary research is conducted based on firms’ financial … statements, constructing CAPCBIH (Critical Accounting Policy Choices relevant in B&H) variable that presents particular internal …

In this paper, we review the existing evidence on the role of fair value accounting in transforming what started as a …. The paper discusses the academic evidence on the conflict in the interaction of accounting measurements - intended to … accounting in distressed markets with the purpose to stimulate further research in this area …

frameworks of the Financial Accounting Standards Board and International Accounting Standards Board, for researchers' evaluations … faithfully represented accounting information; describe three untested, verifiability-related maintained assumptions that arise … accounting measurement verifiability. Finally, we discuss claims that use of the fair value measurement attribute causes …

, comparative analysis of fair value accounting vs. historical cost accounting yields mixed results. One immediate implication of … the research - a condition for the further implementation of fair value accounting - is the need to clarify standard … setters' notion of accounting income, its presumed contribution to decision relevance and its disaggregation …

We investigate the impact of recurring fair value versus amortized cost measurement for accounting recognition purposes … security-level accounting information, we predict and find that PC insurers record timelier OTT impairments of the same NAMBS …

Prudential regulation of financial institutions relies on asset values measured based on accounting standards. This … the role of fair value accounting during the 2007-08 financial crisis, and provides new policy implications …

Database Network (FADN) against the backdrop of IAS 41, the new international accounting standard on agriculture, and arrived … for the harmonisation of farm accounting practices around the world. In particular, this paper contends that there are …

We conduct two experiments with experienced accountants to investigate how fair value accounting affects managers ….g., forgo economically sound hedging opportunities) when both the economic and fair value accounting impact information is … presented than when only the economic impact information is presented, or when both the economic and historical cost accounting …