There are two important points in which in which we need assets and liabilities measured in financial accounting: on … Financial Accounting – Measurement on Initial Recognition (2005)” which proposed fair value measurement on initial recognition … for all assets and liabilities. This article is aimed on assessment of risks arising from extending fair value measurement …

Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result …

The purpose of this article is to present issues of assessment and reassessment of tangible assets due to fair value in … the context of harmonization of national accounting regulations with International Financial Reporting Standards. The main … objectives considered when drafting the article are to identify both tangible Romanian accounting standards and according to the …

Financial Reporting Standards governing the financial instruments accounting, worked out characteristics of existing methodology … support for their accounting in Ukraine has been established. The authors have analyzed the provisions of the International … for financial instruments accounting and made their own practical suggestions for its improvement. The existing procedure …

recognition back from 1953 until our days, and analyzes the regulations issued by United States Accounting Standard setters … complementing growing literature on the value relevance of fair value, but focuses on the assessment of fair value as a financial …, United States and International Accounting Standard setters have issued several disclosures, measurement and recognition …

Whether fair value accounting should be used in financial reporting has been the subject of debate for many years. A … helpful in making their economic decisions. A criticism of fair value accounting is the contention that fair value earnings …

, regulators and standard setters such as the International Accounting Standards Board express a strong preference for using quoted … pricing model, and discuss why a risk measurement approach that makes use of fundamental (accounting) information could serve …

Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result …

There are two important points in which in which we need assets and liabilities measured in financial accounting: on … Financial Accounting – Measurement on Initial Recognition (2005)” which proposed fair value measurement on initial recognition … for all assets and liabilities. This article is aimed on assessment of risks arising from extending fair value measurement …