This article analyzes the extent to which accounting standards adequately re ects the value of intangible assets as … different accounting items in the price generation process, as well as what part of the intangible value of the company is not …

International Accounting Standard 40 (IAS 40 - Investment properties) offers an ideal setting for research on … accounting choice as it represents a paradigmatic case choosing between the fair value and the historical cost as the measurement …-context on the determinants that explain the accounting choice. Furthermore, in this paper, we introduce and compare the use of …

valuation of the market value concept based on Romanian realities - legal, accounting practices in that area, and taking into …

Abstract This is a book review for Accounting for Value . The book draws upon “Ten Commandments” instead of boring … accounting jargon. Its unique value is based on renewed valuation formula to interpret the usefulness of fundamental accounting … information that is consistent with historical cost accounting.  …

This paper contributes to the debate on the use of mark to market accounting in financial reporting by means of a case … study-based examination of the use of mark to market accounting by Enron Corp. in the years immediately preceding its … within the remit of mark to market accounting; (ii) the unreliability of valuation estimates provided by independent third …

The object of research: International accounting standards. Research aim: After analyzing international accounting … standards use necessity and practical experience in Lithuania foresee the stages of international accounting standards and … reveal standards impact for the accounting policy formation. Objectives: • evaluate international accounting standards …