need for differentiation in accounting and reporting has been grounded for crop production and livestock farming biological … accounting of livestock floating biological assets. Expenditure for crop production is to be disclosed in Account 23 'Production … evaluation of biological assets and agricultural produce enables the display of subjectivity in accounting, gives way to …

The present study tests the impact of accounting tradition, financial leverage and book to market ratio on the fair … value choice for a sample of 427 Anglo-Saxon and Continental European companies. We show that, in terms of accounting … choose fair value, consistently with their accounting tradition. By relying on the opportunistic management and accounting …

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 … application of fair value accounting to banks’ trading book has impacted their share price volatility. It is concluded that the …

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 … application of fair value accounting to banks’ trading book has impacted their share price volatility. It is concluded that the …

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 …

Both US and EU accounting rules are vague in referring to the Black-Scholes model or pricing models derived from B … international accounting authorities. There is no economic rationale for making future values dependent on today's volatility. Using … these models for evaluations means "creative" accounting. Themes: Financial Economics and Institutions, Monetary Policy. …

The principles characterizing the traditional revenue-expense approach to accounting have never been "invented". They … of the traditional accounting principles can be found in behavioral economics, especially in Prospect Theory. If one …

inferences. CHL seeks to contribute to the literature by disentangling the liquidity benefits of changes in accounting standards …