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attractiveness of accounting numbers (earnings, dividends, and cash flows), which play a significant role in business valuation, is … different valuation models. Fair value accounting is used when reliable fair value estimates are available and when they convey … information about operating performance. In some cases, although some assets contribute to the estimation of future cash flows …
Persistent link: https://www.econbiz.de/10010940598
The specific nature of agricultural activity compared to other business activities undertaken for profit requires different methodological approaches for its recoginition, measurement, recording and reporting. Since most farms in the EU are SMEs and standardization of financial reporting for...
Persistent link: https://www.econbiz.de/10011004677
Accounting standard setters are considering the wider use of fair value accounting. This paper focuses on the financial stability implications of a move in the banking sector from the current accounting framework to full fair value accounting. A simulation exercise is performed on how various...
Persistent link: https://www.econbiz.de/10011606165
the use of fair value estimates results in economic decisions being dependent on valuation. That is, fair value … fundamental valuation approaches, such as multiples-based and full-information-based valuation. I also reflect on the dominance of …
Persistent link: https://www.econbiz.de/10011149186
Author challenges one of the oldest accounting double bookkeeping rules, used since 1494, and proposes instead application of the quadruple accounting entry. He presents the concept of the multiply accounting entry for the risk financial statements and risk management. The development gap...
Persistent link: https://www.econbiz.de/10009368472
The principles characterizing the traditional revenue-expense approach to accounting have never been “invented.” They are an institution that is the result of social evolution, not of human design. Therefore, the efforts to defend them against the balance sheet approach endorsed by...
Persistent link: https://www.econbiz.de/10010752781
, rather than valuation bodies, should have legitimacy to develop fair value measurement standards. …
Persistent link: https://www.econbiz.de/10005034373
regulations given by both the accounting setting bodies and the valuation setting bodies. Moreover we have followed two of the … three moments which require valuation and for these moments we have selected those cases which require the using of fair …
Persistent link: https://www.econbiz.de/10005091149
This paper analyzes the role of financial accounting and reporting in the current financial crisis. Starting outlining the objectives of financial accounting and giving a brief overview over the relevant accounting standards for financial instruments, it highlights the potentially pro-cyclical...
Persistent link: https://www.econbiz.de/10005071487
The development of the capital markets increases the key role of the financial manager both in using the new techniques for administrating the risks and in assessing hedge effectiveness. Risk means possible uncertainty regarding cash flows, influencing the fair value of assets and liabilities or...
Persistent link: https://www.econbiz.de/10005059120