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THE MEASUREMENT BASES AND THE ANALYSIS OFTHOSE FOR QUALITATIVE CHARACTERISTICS OF FINANCIAL STATEMENTS

Ulusan, Hikmet - In: Anadolu University Journal of Social Sciences 8 (2008) 1, pp. 129-154

The measurement bases of assets and liabilities for financial reporting are basically included: historical cost, replacement cost, net realizable value, value in use, deprival value and fair value. The first part of this study deals with the measurement bases of assets and liabilities for...

Persistent link: https://www.econbiz.de/10005064654

Fair value or historical cost : the case of the efficiency of the safety and soundness regulation in the banking sector

Thuelin, Elisabeth - Université Paris-Dauphine (Paris IX) - 2002

American ones. In France, historical record was given preference over current valuation, attaching importance to the value of …

Persistent link: https://www.econbiz.de/10010742291

Measurement and Evaluation in Financial Accounting

Florin-Constantin, Dima - In: Ovidius University Annals, Economic Sciences Series XIII (2013) 1, pp. 1189-1192

The paper aims to identify and analyze the fundamentals, the principles, the criteria and the evaluation bases used in preparing the financial statements. The paper also captures moments of evaluation and the evaluation of the structures in the financial statements according to their origin. The...

Persistent link: https://www.econbiz.de/10010679562

REASSESSEMENT, ACCOUNTING POLICY ON TANGIBLE PRESENTATION IN THE FINANCIAL STATEMENTS

Victoria, Firescu - In: Annals of University of Craiova - Economic Sciences Series 1 (2013) 41, pp. 224-229

This paper aims to present some important aspects of the decision revaluation of tangible assets in the financial statements of the Romanians companies .Reassessment of the assets shows special interest for the beneficiaries accounting information because only a suitable policy will lead to...

Persistent link: https://www.econbiz.de/10010819574

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

STRATEGIES IN OPTIMIZING THE OUTPUT OF FINANCIAL REPORTING: PROJECT FOR A NATIONAL PERSPECTIVE

Matis, Dumitru; Bonaci, Carmen Giorgiana; Mustata, Razvan V. - In: Annales Universitatis Apulensis Series Oeconomica 1 (2010) 12, pp. 14-14

Our paper presents the scientific demarche that we are developing through a currentaccounting research project. Prior to its implementation, the final steps of the project are beingpresented for discussion and debate. Aiming at developing a functional model for optimizing thenational strategy...

Persistent link: https://www.econbiz.de/10008776018

Bearer Plants: Stakeholders’ View on the Appropriate Measurement Model

Damian, Maria Ionela; Manoiu, Sorana Mihaela; Bonaci, … - In: Journal of Accounting and Management Information Systems 13 (2014) 4, pp. 719-738

While the importance of agriculture to the global economy seems to be generally acknowledged, financial reporting in the agricultural sector still generates intense debates. Our paper contributes to the debate on fair value measurement of biological assets by focusing on the proposed amendments...

Persistent link: https://www.econbiz.de/10011103284

Fair Value and Application of Fair Value in IAS/IFRS

Dvořáková, Dana - In: Český finanční a účetní časopis 2006 (2006) 2, pp. 25-38

One of the most fundamental problems of the financial accounting is the measurement that is in this time the mix of various measurement bases. This paper is an analytical study based on comparison of different approaches to fair value in particular Standards (IAS/IFRS).

Persistent link: https://www.econbiz.de/10011194751

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