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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 Differences Between Revaluation and Assets Impairment

Nicolae, BOBIÈšAN; Diana, DUMITRESCU; Carmen, COSTULEANU - In: Anale. Seria Stiinte Economice. Timisoara XIX (2013) May, pp. 64-72

Impairment and revaluation are terms closely related to one another, with subtle differences. Revaluation and impairment both require the company to evaluate the assets for their fair value, and then take appropriate action in updating the accounting books. The major difference between the two...

Persistent link: https://www.econbiz.de/10010815383

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

and valuation profit or loss with room for management estimation and discretion. Second, if one uses the standard of …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 …

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

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

Fair value: actuarial accounting for the markets... or for the accountants?

Jerman, Lambert - Université Paris-Dauphine (Paris IX) - 2013

Fair value accounting under IAS-IFRSs is often presented as market accounting that results from expression of the financial requirements of business management and accounting practice. By showing that fair value has the features of actuarial accounting, and is the product of a conceptual shift...

Persistent link: https://www.econbiz.de/10010799309

La juste valeur : une comptabilité actuarielle pour les marchés...ou les comptables ?

Jerman, Lambert - Université Paris-Dauphine (Paris IX) - 2013

Fair value supporting by the IAS-IFRS standards appears largely as a financial interference in the accounting practice. Nevertheless, by showing that fair value represents an accounting conceptual shift due to recent transformations of our economies, we establish that fair value actuarial...

Persistent link: https://www.econbiz.de/10010781516

Are Employee Stock Option Exercise Decisions Better Explained through the Prospect Theory?

Bahaji, Hamza - Université Paris-Dauphine (Paris IX) - 2014

This research provides an alternative framework for the analysis of employee stock option exercise patterns. It develops a binomial model where the exercise decision obeys to a policy that maximizes the expected utility to a representative employee exhibiting preferences as described by the...

Persistent link: https://www.econbiz.de/10010783740

Cumulative Prospect Theory, employee exercise behaviour and stock options cost assessment

Bahaji, Hamza - Université Paris-Dauphine (Paris IX) - 2012

This research provides an alternative framework for the valuation of standard employee stock options and for the …

Persistent link: https://www.econbiz.de/10010783761

Financial Bubbles, Common Knowledge and Alternative Accounting Regimes: An Experimental Analysis of Artificial Spot Security Markets

Bensimhon, Larry; Biondi, Yuri - In: The Japanese Accounting Review 3 (2013) December, pp. 21-59

We experimentally explore how common knowledge provided by accounting systems affects investors' decision and shapes the formation of security prices over time. We design alternative accounting structures and run experiments in artificial security markets framed by these structures. In sessions...

Persistent link: https://www.econbiz.de/10010790929