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The use of fair value measurement in financial reporting : a literature review
Zamora-Ramírez, Constancio; Morales-Díaz, José - In: Estudios de economía aplicada : revista promovida por … 36 (2018) 2, pp. 489-514
Persistent link: https://www.econbiz.de/10011972789
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Accounting standards and bank regulation
Herz, Robert H. - In: International journal of disclosure and governance 7 (2010) 2, pp. 97-107
Persistent link: https://www.econbiz.de/10008759575
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Impact of factors on fair value accounting : empirical study in Vietnam
Ngoc Bui Thi - In: Investment management and financial innovations 17 (2020) 3, pp. 10-26
Persistent link: https://www.econbiz.de/10012405421
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The role and current status of IFRS in the completion of national accounting rules : evidence from Slovenia
Novak, Aleš; Valentinčič, Aljoša - In: Accounting in Europe 14 (2017) 1/2, pp. 187-198
Persistent link: https://www.econbiz.de/10011997951
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Historical costs versus fair value measurement in financial accounting
Dvořáková, Dana - In: European financial and accounting journal : EFAJ 4 (2009) 3, pp. 6-18
There are two important points in which in which we need assets and liabilities measured in financial accounting: on … initial recognition and at a balance sheet day. Many International Financial Reporting Standards (IFRS) used the fair value … Financial Accounting – Measurement on Initial Recognition (2005)” which proposed fair value measurement on initial recognition …
Persistent link: https://www.econbiz.de/10011459498
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Fair value versus amortized cost measurement and the timeliness of other-than-temporary impairments : evidence from the insurance industry
Khan, Urooj; Ryan, Stephen G.; Varma, Abhishek - In: The accounting review : a publication of the American … 94 (2019) 6, pp. 285-307
Persistent link: https://www.econbiz.de/10012135002
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The importance of accounting and fair value measurements in IFRS 9 in achieving the quality of accounting information disclosed in private banks
Alaraji, Fedaa Abd Almajid Sabbar; Al-Dulaimi, Zaid … - In: The MENA journal of business case studies : MENA 2018 (2018), pp. 1-12
Persistent link: https://www.econbiz.de/10012065065