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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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The regulation of asset valuation in Germany
Hoffmann, Sebastian; Detzen, Dominic - In: Accounting history : journal of the Accounting History … 18 (2013) 3, pp. 367-389
Persistent link: https://www.econbiz.de/10009790686
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Fair value measurement in financial reporting
Dvořáková, Dana - In: European financial and accounting journal : EFAJ 6 (2011) 1, pp. 60-75
Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result … of the convergence process between IFRS and U.S. GAAP was adopting IFRS 13 – Fair Value Measurement in May 2011. The … objective of IFRS 13 is to unify the approaches to determining fair value under IFRSs. The aim of this paper is to offer a …
Persistent link: https://www.econbiz.de/10011459957
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The use of fair value and historical cost accounting for investment properties in China
Taplin, Ross; Yuan, Wei; Brown, Alistair - In: Australasian accounting business and finance journal : AABF 8 (2014) 1, pp. 101-113
Persistent link: https://www.econbiz.de/10010520037
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Value relevance of biological assets under IFRS in Asian nations
Thi Phuong Thanh Tran - In: Recent developments in Vietnamese business and finance, (pp. 223-240). 2021
Persistent link: https://www.econbiz.de/10012798678
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"Taking diversity into account" : real effects of accounting measurement on asset allocation
LeQuang, Gaëtan - 2018
Persistent link: https://www.econbiz.de/10012240505
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Dylematy współczesnej rachunkowości
Gabrusewicz, Wiktor (contributor);  … - 2011
Persistent link: https://www.econbiz.de/10013444680
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Financial reporting quality : is fair value a plus or a minus?
Penman, Stephen H. - In: Accounting and business research : a research quarterly … 37 (2007), pp. 33-44
Persistent link: https://www.econbiz.de/10003534516
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Discussion of "Financial reporting quality : is fair value plus of a minus?"
Broadley, Philip - In: Accounting and business research : a research quarterly … 37 (2007), pp. 45-48
Persistent link: https://www.econbiz.de/10003534520
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Investment and Contagion Tradeoffs Between Fair Value and Historical Cost Accounting
Acharya, Viral V.; Mukherjee, Saptarshi; Sundaram, … - 2022
We examine the effects of fair-value accounting (FVA) and historical-cost accounting (HCA) regimes on the ex … accounting regime, in particular the sub-optimal continuations under the HCA regime and contagion-induced sub …
Persistent link: https://www.econbiz.de/10013306668