fair value accounting literature, further showing how the 2008-2009 financial crisis affected it. Bibliometric methods … accounting literature starting due to the 2008-2009 financial crisis, further showing a shift from fair value accounting …

fair value accounting literature, further showing how the 2008-2009 financial crisis affected it. Bibliometric methods … accounting literature starting due to the 2008-2009 financial crisis, further showing a shift from fair value accounting …

mounting bank failures have rekindled a debate surrounding the use of fair value accounting, with many arguing that fair value … has exacerbated the severity of the recent financial crisis through asset devaluation and the forced sale of assets in an …

, 8 additions. It is written in the Lithuanian languages.KEY WORDS: International accounting standards, accounting …, question, regulations, fair value, accounting policy.The object of the research – international accounting standards.The aim of … the research – the analysis of international accounting standards issues in foreign countries and Lithuania, to submit …

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. …

Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result …

Vietnamese accounting regulations and practices since the mid‐1980s, and an analysis of prospective developments. Design … Vietnam implemented economic liberalization and developed closer links with Western economies, its accounting system has … changed accordingly. The current system is a mixture of conceptual and formal elements taken from Western accounting and some …