, regulators and standard setters such as the International Accounting Standards Board express a strong preference for using quoted … pricing model, and discuss why a risk measurement approach that makes use of fundamental (accounting) information could serve …

method of accounting, its sorts and methodical approaches to evaluation. Thus, some authors consider evaluation as a process … kinds of initial and subsequent evaluation of objects of accounting were studied in the article. The most spread sorts of … fair value of objects of accounting, different problems exist. The problems of evaluation implementation are shown in the …

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

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. …

Many authors present the advantages of fair value accounting, but others contest this concept, because of its … accounting of the comparable value and it gives more liability to the manager. However, critics of fair value accounting do not … provide credible alternatives. Do we go back to historical cost accounting, wherein the financial assets are stated at …

“fair value accounting,” particularly in respect of the treatment of acquired “goodwill” shown on consolidated balance … intentions of accounting policy makers in relation to fair value acquisition accounting and evaluates the empirical evidence … relating to corporate behavior in this area. Findings – Despite the presumed benefits associated with fair value accounting, it …

need for differentiation in accounting and reporting has been grounded for crop production and livestock farming biological … accounting of livestock floating biological assets. Expenditure for crop production is to be disclosed in Account 23 'Production … evaluation of biological assets and agricultural produce enables the display of subjectivity in accounting, gives way to …