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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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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 … 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. …
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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Accounting measurements, profit, and loss : a science fiction play in one act by Harold C. Edey
Persson, Martin E.; Fafatas, Stephan - In: Accounting history review 28 (2018) 1/2, pp. 31-60
Persistent link: https://www.econbiz.de/10011976071
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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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Influences on accounting : a longitudinal analysis for an eastern European country
Deaconu, Adela; Nistor, Cristina Silvia - In: International journal of managerial and financial accounting 8 (2016) 2, pp. 124-150
Persistent link: https://www.econbiz.de/10011643415
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Measurement in financial reporting : half a century of research and practice
Whittington, Geoffrey - In: Abacus : a journal of accounting, finance and business … 51 (2015) 4, pp. 549-571
Persistent link: https://www.econbiz.de/10011531689
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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
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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 and the formation of share market prices over time : a mathematical institutional economic analysis through simulation and experiment
Biondi, Yuri - In: Applied economics 47 (2015) 34/36, pp. 3651-3672
Persistent link: https://www.econbiz.de/10011293472