Narrow search
Showing 1 - 10 of 35,127
Cover Image
Fair value accounting and its usefulness to financial statement users
Palea, Vera - In: Journal of Financial Reporting and Accounting 12 (2014), pp. 102-116
Purpose – This paper aims to discuss fair value accounting and its usefulness to financial statement users. The … European Commission has recently endorsed IFRS 13 on fair value measurement and is considering the endorsement of IFRS 9, which … extends the use of fair value for financial instruments. Furthermore, fair value accounting has been under deep scrutiny …
Persistent link: https://www.econbiz.de/10010939320
Cover Image
Fair value accounting and its usefulness to financial statement users
Palea, Vera - In: Journal of Financial Reporting and Accounting 12 (2014) 2, pp. 102-116
Purpose – This paper aims to discuss fair value accounting and its usefulness to financial statement users. The … European Commission has recently endorsed IFRS 13 on fair value measurement and is considering the endorsement of IFRS 9, which … extends the use of fair value for financial instruments. Furthermore, fair value accounting has been under deep scrutiny …
Persistent link: https://www.econbiz.de/10014869672
Cover Image
Assessment of fair value accounting from the Islamic perspective
Wahyuni-TD, Ika Sari - In: International journal of accounting, auditing and … 13 (2017) 4, pp. 325-338
Persistent link: https://www.econbiz.de/10011845669
Cover Image
APT, Inc. : an application of impairment testing and fair value estimation using international financial reporting standards
Beaudoin, Cathy A.; Hughes, Susan B. - In: Issues in accounting education 29 (2014) 1, pp. 181-194
Persistent link: https://www.econbiz.de/10010419404
Cover Image
Prioritizing and establishing cause and effect relationships among financial reporting quality metrics
Himanshu; Jatinder P. Singh; Kumar, Ashwani - In: Vision : the journal of business perspective 24 (2020) 3, pp. 330-344
Persistent link: https://www.econbiz.de/10012287440
Cover Image
Meta-synthesis of fair value accounting effects
Uzma, Shigufta Hena - In: International journal of critical accounting : IJCA 9 (2017) 2, pp. 119-139
Persistent link: https://www.econbiz.de/10011806216
Cover Image
Audit quality and the value relevance of fair values
Siekkinen, Jimi - In: International journal of accounting, auditing and … 13 (2017) 3, pp. 227-253
Persistent link: https://www.econbiz.de/10011818801
Cover Image
Goodwill under IFRS : relevance and disclosures in an unfavorable environment
Baboukardos, Diogenis; Rimmel, Gunnar - In: Accounting forum : advancing the interdisciplinary and … 38 (2014) 1, pp. 1-17
Persistent link: https://www.econbiz.de/10010336159
Cover Image
The impact of the institutional environment on the value relevance of fair values
Fiechter, Peter; Novotny-Farkas, Zoltán - In: Review of accounting studies 22 (2017) 1, pp. 392-429
Persistent link: https://www.econbiz.de/10011655626