Purpose – The purpose of this paper is to show whether and how International Financial Reporting Standards (IFRSs) are able to improve the quality of financial accounting information concerning intangible assets. Design/methodology/approach – Being part of a wider project investigating the...

Purpose – This paper seeks to assess the feasibility and desirability of a major emerging economy adopting and implementing fair value accounting (FVA), as codified in the International Financial Reporting Standards (IFRS), by studying China's recent experience. Design/methodology/approach –...

Purpose – The purpose of this paper is twofold. First, it intends to assess the level of comparability of the fair value-based valuation criteria for biological assets of Portuguese dairy farms after the adoption of the Portuguese Accounting Standardization System. Second, it presents an...

Purpose – The purpose of this paper is to provide a comprehensive yet concise review of changes which have occurred in Vietnamese accounting regulations and practices since the mid‐1980s, and an analysis of prospective developments. Design/methodology/approach – A combination of analytical...

Purpose – The purpose of this paper was to examine whether a less precise (or imprecise) estimate may increase investors’ confidence and improve investors’ perceptions of fair value reliability. The main criticism of fair value accounting has been its lack of reliability perceived by...