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Accounting for Mergers and its Contemporary Problems in the Czech Republic

Vomáčková, Hana - In: Český finanční a účetní časopis 2011 (2011) 4, pp. 16-31

acquisition versus effective date; · revaluation issues of mergers; in case that the revaluation is required, there shall be also …

Persistent link: https://www.econbiz.de/10011194981

Measurement Issues of Financial Placement and Technical Provisions of Czech Insurance Companies

Bokšová, Jiřina - In: European Financial and Accounting Journal 2011 (2011) 3, pp. 92-102

informative ability of financial statements. The chosen method of valuation affects not only the amount of assets and liabilities … provisions related to valuation. In the Czech accounting system valuation is regulated by the Accounting law, which distinguishes … between the initial valuation of assets and liabilities (valuation at the transaction date) and the subsequent valuation of …

Persistent link: https://www.econbiz.de/10011195284

Fair Value Measurement in Financial Reporting

Dvořáková, Dana - In: European Financial and Accounting Journal 2011 (2011) 1, pp. 60-75

Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result of the convergence process between IFRS and U.S. GAAP was adopting IFRS 13 – Fair Value Measurement in May 2011. The objective of IFRS 13 is to unify the approaches to...

Persistent link: https://www.econbiz.de/10011195314

Historical Costs versus Fair Value Measurement in Financial Accounting

Dvořáková, Dana - In: European Financial and Accounting Journal 2009 (2009) 3, pp. 6-18

There are two important points in which in which we need assets and liabilities measured in financial accounting: on initial recognition and at a balance sheet day. Many International Financial Reporting Standards (IFRS) used the fair value measurement concept. But most of these standards use...

Persistent link: https://www.econbiz.de/10011195326

Accounting for Cross-border Mergers and Its Problems

Vomáčková, Hana - In: European Financial and Accounting Journal 2010 (2010) 2, pp. 7-24

Both the legal and accounting conceptual differences in national legislations regulating mergers may be quite significant in spite of the unification processes taking place via the transposition of EU directives into national law. Most often, we find differences in the following issues: If there...

Persistent link: https://www.econbiz.de/10011195349

Fair Value Accounting and Measurement through FASB’s Developments

BONACI, Carmen Giorgiana; Strouhal, Jiří; MATIS, Dumitru - In: European Financial and Accounting Journal 2009 (2009) 3, pp. 40-63

Our research follows the path of fair value as a term and concept, as well as its disclosure, measurement and recognition back from 1953 until our days, and analyzes the regulations issued by United States Accounting Standard setters, through the point of view of the historical events, which led...

Persistent link: https://www.econbiz.de/10011195383

The Influence of Accounting Policies over the Entities’ Result

Ţinta, Alice Emilia - In: Annals of the University of Petrosani, Economics 13 (2013) 2, pp. 259-270

This article started from the idea that International Accounting and Financial Reporting Standards have had a major impact over the accounting world. Accounting laws of Continental Europe (especially France) centered on historical cost, are in opposition to IFRS towards fair value. If accounting...

Persistent link: https://www.econbiz.de/10011195780

Influence of the Expansion of Fair Valuation on the Contracting Role of Accounting: A Normative Study

Tokuga, Yoshihiro; Ota, Yoko - Institute for Monetary and Economic Studies, Bank of Japan - 2013

This paper examines the ways of providing information that will enhance the valuation role of accounting while not … valuation on the use of accounting in contracts (private contracts and public regulations) and derive some hypothetical … and valuation profit or loss with room for management estimation and discretion. Second, if one uses the standard of …

Persistent link: https://www.econbiz.de/10010819397

GENERAL ASPECTS ON THE ACCOUNTING ESTIMATION- FAIR VALUE REPORT

Serban, Claudiu; Simion, Dalia; Armaselu, Sabin - In: Annals of University of Craiova - Economic Sciences Series 1 (2013) 41, pp. 115-120

because of the need satisfaction, expressed by users of financial statements, in that it had found a valuation model elements …

Persistent link: https://www.econbiz.de/10010819582

ASPECTS OF THE INTERNATIONAL FINANCIAL REPORTING STANDARDS AND THE IAS GOVERNING IN GLOBAL CONTEXT

Rosu-Hamzescu, Niculina - In: Annals of University of Craiova - Economic Sciences Series 2 (2012) 40, pp. 143-150

The International Financial Reporting Standards (IRFS) represents a set of accounting standards, issued by the International Accounting Standards Board (IASB). Many of the standards belonging to the IRFS are commonly known under the name “international accounting standards”. The present...

Persistent link: https://www.econbiz.de/10010819593