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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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Fair value accounting and financial stability
Enria, Andrea; Cappiello, Lorenzo; Dierick, Frank; … - 2004
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 …
Persistent link: https://www.econbiz.de/10011606165
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How the 2008-2009 financial crisis shaped fair value accounting literature: A bibliometric approach
Sampaio, Carlos; Farinha, Luís M. Carmo; Sebastião, … - In: Administrative Sciences 12 (2022) 1, pp. 1-18
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 …
Persistent link: https://www.econbiz.de/10014332966
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Institution-specific value
Peasnell, Ken V. - 2006
Persistent link: https://www.econbiz.de/10003376648
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The case for local fair value discount rates under IFRS
Swinkels, Laurens - In: Pensions : an international journal 16 (2011) 2, pp. 107-114
Persistent link: https://www.econbiz.de/10009529161
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Fair value vs conservatism? : aspects of the history of accounting, auditing, business and finance from ancient Mesopotamia to modern China
Macve, R. H. - In: The British accounting review : the journal of the … 47 (2015) 2, pp. 124-141
Persistent link: https://www.econbiz.de/10011333501
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Accounting for European insurance M&A transactions : fair value of insurance contracts and duplex IFRS/US GAAP purchase accounting
Paetzmann, Karsten; Lippl, Christine - In: The Geneva papers on risk and insurance - issues and … 38 (2013) 2, pp. 332-353
Persistent link: https://www.econbiz.de/10009752615
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Accounting for agricultural products : US versus IFRS GAAP
Marsh, Treba; Fischer, Mary - In: Journal of business & economics research 11 (2013) 2, pp. 79-87
Persistent link: https://www.econbiz.de/10009727191
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The role of fair value accounting in promoting government accountability
Rodríguez Bolívar, Manuel Pedro; Navarro Galera, Andrés - In: Abacus : a journal of accounting, finance and business … 48 (2012) 3, pp. 348-386
Persistent link: https://www.econbiz.de/10009630279
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APT, Inc. : an application of impairment testing and fair value estimation using international financial reporting standards
Beaudoin, Cathy A.; Hughes, Susan B. - In: Issues in accounting education 29 (2014) 1, pp. 181-194
Persistent link: https://www.econbiz.de/10010419404