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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

Unrealized earnings, dividends and reporting aggressiveness : an examination of firms' behavior in the era of fair value accounting

Chen, Ester; Gavious, Ilanit - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 217-250

Persistent link: https://www.econbiz.de/10011563686

The analysis of the appliance of fair value concept in croatian companies from real sector

Perčević, Hrvoje; Hladika, Mirjana; Valenta, Ivana - In: Eurasian economic perspectives : proceedings of the …, (pp. 17-29). 2020

The fair value concept, as a prevailing measurement base in contemporary financial reporting, is introduced by International Financial Reporting Standards (IFRSs) and is also implemented in Croatian Financial Reporting Standards (CFRSs). The basic aim of this chapter is to identify to what...

Persistent link: https://www.econbiz.de/10012793189

The link between accounting measures of biological assets and financial standing of the agricultural enterprises : evidence from Lithuania

Stonciuviene, Neringa; Zinkeviciene, Danute; … - In: Eurasian economic perspectives : proceedings of the …, (pp. 31-47). 2020

The purpose of the research is to assess the impact of the choice of biological asset measuring method on the financial standing, overall performance, and financial attractiveness of the agricultural enterprises. The analysis of scientific research studies shows that there is no preference given...

Persistent link: https://www.econbiz.de/10012793194