Similar Search Results

FAIR VALUE MEASUREMENT DISCLOSURES: PARTICULARITIES IN THE CONTEXT OF LISTED COMPANIES AND EUROPEAN FUNDING

Matis, Dumitru; Damian, Maria Ionela; Bonaci, Carmen … - In: Annales Universitatis Apulensis Series Oeconomica 1 (2013) 15, pp. 3-3

In the last years and especially after the outbreak of the recent financial and economiccrisis, fair value and implicitly fair value measurements for financial statements have been harshlycriticized, mainly by the representatives of the companies activating in the financial sector.Therefore, the...

Persistent link: https://www.econbiz.de/10010838749

2 plus 2 equals ...?

Briloff, Abraham J.; Tinker, Anthony; Sy, Aida - In: International journal of critical accounting : IJCA 7 (2015) 3, pp. 213-227

Persistent link: https://www.econbiz.de/10011480875

The to whom and the when of the attest function

Briloff, Abraham; Tinker, Tony; Sy, Aida - In: International Journal of Economics and Accounting 6 (2015) 1, pp. 50-80

This is a selection from Professor Abraham Briloff (deceased in 2014) from his book, More Debits than Credits: The Burnt Investors Guide to Financial Statements, Harper and Rowe, New York, 1976. Abraham Jacob Briloff was born on July 19, 1917, in Manhattan. His parents, Benjamin and Anna, were...

Persistent link: https://www.econbiz.de/10011266478

The problem of the missing intangible

Tinker, Tony; Sy, Aida - In: African Journal of Accounting, Auditing and Finance 1 (2012) 4, pp. 309-318

Professor Baruch Lev's life-time quest concerns the accounting treatment of intangibles and research development (R%D). His argument, in a nutshell, is that the current treatment of intangibles and R%D in financial statements misinforms investors regarding the value income and assets. The...

Persistent link: https://www.econbiz.de/10010817112