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The (exit) price of a horse : finding the fair value of an unusual nonfinancial asset
Altiero, Elizabeth C.; Libby, Theresa; Olczak, Wioleta - In: Issues in accounting education 39 (2024) 1, pp. 79-92
Persistent link: https://www.econbiz.de/10014507631
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The predictive value of bank fair values
Ehalaiye, Dimu; Tippett, Mark; Van Zijl, Tony - In: Pacific-Basin finance journal 41 (2017), pp. 111-127
Persistent link: https://www.econbiz.de/10011800503
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Fair value accounting from the users' perspective : an experiment on how financial analysts rely on fair value estimates in their decisions
Allini, Alessandra; Spanò, Rosanna; Du, Ning; Ronen, Joshua - In: Meditari accountancy research 30 (2022) 6, pp. 1493-1513
Persistent link: https://www.econbiz.de/10013537630
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Goodwill recognition in Malawian Banking Industry – Fair Value Based Approach
Kampanje, Brian Phiri - 2022
Very often than not, business acquisition results in recognition of goodwill as the consideration paid to gain control of the acquiree is higher than the fair value of the net assets acquired to compensate for synergies which acquirer benefits from the business combination. Negative goodwill is...
Persistent link: https://www.econbiz.de/10013307687
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Evaluation of fair value relevance and the sensitivity to valuation assumptions
Ma, Le; Wells, Peter Alfred - 2021
Using a sample of real estate investment firms adopting IFRS, we evaluate the value relevance of Level 3 fair values … users’ ability to directly assess the reliability of fair values, particularly if the assumptions cannot be inferred from …
Persistent link: https://www.econbiz.de/10014361573
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How do auditors assess key inputs in a discounted cash flow model of goodwill?
Boritz, Jefim E.; Timoshenko, Lev M. - In: Behavioral research in accounting 34 (2022) 2, pp. 19-47
Persistent link: https://www.econbiz.de/10013532098
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Akquisitionsmethode und Bewertung immaterieller Vermögenswerte : Eine interdisziplinäre und gesamtheitliche Betrachtung des Tax Amortization Benefit
Jaskolski, Torsten - 2013
Grundlagen der Rechnungslegung und der Hintergrund zum TAB -- TAB im Rahmen der Akquisitionsmethode nach IFRS 3 -- Der …Die Bewertung immaterieller Vermögenswerte bei Unternehmensübernahme nach IFRS 3 stellt eine große Herausforderung dar … Akquisitionsmethode nach IFRS 3 - Immaterielle Vermögenswerte im Kontext der Rechnungslegung - Der TAB im Kontext der Steuer …
Persistent link: https://www.econbiz.de/10014016326
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A New Approach to Private Firm Fair Value Valuation in Line with IFRS 13 – The Concept of the Most Advantageous Market Discount (MAMD)
Mielcarz, Paweł - 2015
IFRS 13, adopted in 2013, introduced a general framework for fair value valuation of unquoted equity instruments. It … of such instruments, which meets these IFRS 13 requirements. This approach applies a concept of the most advantageous … according to the fair value concept compliant with IFRS 13. Additionally, this paper presents estimations of MAMD for the UK …
Persistent link: https://www.econbiz.de/10013031077
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Unternehmensbewertung im IFRS-Abschluss : Fair-Value-Bewertung von Unternehmen und Sachgesamtheiten
Cassel, Jochen - 2012
Persistent link: https://www.econbiz.de/10009590528