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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...
Persistent link: https://www.econbiz.de/10011459957
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Measurement issues of financial placement and technical provisions of Czech insurance companies
Bokšová, Jiřina - In: European financial and accounting journal : EFAJ 6 (2011) 3, pp. 92-102
informative ability of financial statements. The chosen method of valuation affects not only the amount of assets and liabilities … provisions related to valuation. In the Czech accounting system valuation is regulated by the Accounting law, which distinguishes … between the initial valuation of assets and liabilities (valuation at the transaction date) and the subsequent valuation of …
Persistent link: https://www.econbiz.de/10011460050
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The historical cost, a paradigm of the 21st century
Cuc, Lavinia Denisia; Almaşi, Robert; Gomoi, Bogdan Cosmin - In: Journal of economics and business research 21 (2015) 1, pp. 166-170
Persistent link: https://www.econbiz.de/10011313271
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A comparative analysis of inflation-adjusted and historical cost accounting information : implications for the value relevance of corporate reports
Ebiaghan, Orits Frank - In: Trends economics and management 13 (2019) 33, pp. 35-50
the dependent variables. The Ordinary Least Square (OLS) estimation technique was employed to ascertain the inter …
Persistent link: https://www.econbiz.de/10012106597
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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 initial recognition and at a balance sheet day. Many International Financial Reporting Standards (IFRS) used the fair value measurement concept. But most of these standards use...
Persistent link: https://www.econbiz.de/10011459498
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Fair value accounting and measurement through FASB's developments
Bonaci, Carmen Giorgiana; Strouhal, Jiří; Matis, Dumitru - In: European financial and accounting journal : EFAJ 4 (2009) 3, pp. 40-63
Our research follows the path of fair value as a term and concept, as well as its disclosure, measurement and recognition back from 1953 until our days, and analyzes the regulations issued by United States Accounting Standard setters, through the point of view of the historical events, which led...
Persistent link: https://www.econbiz.de/10011459506
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Accounting for cross-border mergers and its problems
Vomáčková, Hana - In: European financial and accounting journal : EFAJ 5 (2010) 2, pp. 7-24
Both the legal and accounting conceptual differences in national legislations regulating mergers may be quite significant in spite of the unification processes taking place via the transposition of EU directives into national law. Most often, we find differences in the following issues: If there...
Persistent link: https://www.econbiz.de/10011459729
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Finanzkrise: die Rolle der Rechnungslegung
Gassen, Joachim - In: Vierteljahrshefte zur Wirtschaftsforschung 78 (2009) 1, pp. 83-95
Eine der wesentlichen Gründe für das Entstehen und den Verlauf der Finanzkrise dürfte in der Intransparenz moderner Kapitalmärkte liegen. Diese Intransparenz begünstigt einerseits das Entstehen von spekulativen Blasen. Andererseits ist die mangelnde Transparenz wohl wesentlich für die...
Persistent link: https://www.econbiz.de/10010485380
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La escasa relevancia de la información contable sobre los activos intangibles en la valoración de las empresas innovadoras españolas : el caso de los sectores farmacéutico y biotec...
Rubio Martín, Gracia; Rodríguez Paredes, Mercedes; … - In: Revista de métodos cuantitativos para la economía y … 16 (2013), pp. 68-94
This article analyzes the extent to which accounting standards adequately re ects the value of intangible assets as well as its usefulness for financial agents in the process of buying and selling companies. Based on a sample that includes price of private transactions and listed companies from...
Persistent link: https://www.econbiz.de/10010212477
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Financial information and management decisions : impact of accounting policy on financial indicators of the firm
Černius, Gintaras; Birškytė, Liucija - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 21 (2020) 1, pp. 48-57
To be useful for decision-making accounting information needs to be of high quality. This article examines how tax accounting rules may impact the accuracy and reliability of the information contained in financial statements. The simulation model reveals that significant distortions occur in...
Persistent link: https://www.econbiz.de/10012221919