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Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result of the convergence process between IFRS and U.S. GAAP was adopting IFRS 13 – Fai...
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 S...
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 Report...
SFAS 142 requires firms to use unverifiable fair-value estimates to determine goodwill impairments. Standard setters suggest managers will use the discretion given by such estimates to convey private ...
The purpose of this study is to examine the relevance of fair value accounting measurement for investment in securities. We use three measurements for fair value: net asset based on fair value per sha...
The use of fair value accounting has gained momentum and has proven to attract a level of attention rarely witnessed in the annals of accounting practice. One of the driving forces is the belief endor...
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 S...
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 Report...
Historical cost has long now proved its deficiency in reflecting the true and fair view of companies’ financial performance and position. The in­creasing use of derivatives and new types of financ...
Application of IAS 41 Agriculture is controversial. There is a lack of re­search in this area. Starting point of this paper is an analysis of special characteristics in agriculture. In comparison ...

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