Add to ORKGUntil now, the historical cost principle has dominated accountancy. At this time, another prin-ciple seems to operate: the fair value principle. The discussion will gravitate around the questions: What is fair value? How has concept of fair value evolved? How much is the fair value used as the ba-sis for measurement in IFRS? Are we moving towards a full fair value? In conditions of economic crisis, the measurement at fair value offers pertinent information? To answer at these questions, we have realized by one hand, a description of the manner which the notion of fair value evolved and in the other hand, a deep IFRS analysis which use fair value in assets and liabilities evaluation. As a re-sult of this study, it seems that the most of the ...
International Financial Reporting Standards (IFRS) require some assets, liabilities and equity instr...
International Financial Reporting Standards (IFRS) require some assets, liabilities and equity instr...
The thesis is devoted to fair value accounting. Fair value accounting implies that assets and liabil...
Abstract: The value of accounting registering based upon historic cost is a sure and checkable value...
AbstractFair value measurement became pervasive to financial reporting over last 20 years. Under fai...
The variety of the book-keeping practices, of the financial auditor, of the fiscal norms and rules, ...
The value of accounting registering based upon historic cost is a sure and checkable value, written ...
In the last years the spotlight has been on the debate over fair-value accounting that is blamed to ...
Fair value accounting continues to be a topic of significant interest and debate among the preparers...
In current economic conditions, accounting applications seem to face new and complex challanges. Esp...
This paper addresses the question of how and why the use of fair values in accounting acquired signi...
This paper addresses the question of how and why the use of fair values in accounting acquired signi...
One of the new and fundamental paradigms of International Accounting Standards is to use the valuati...
This paper addresses the question of how and why the use of fair values in accounting acquired signi...
Under International Financial Reporting Standards (IFRS), as under all other main accounting regimes...
International Financial Reporting Standards (IFRS) require some assets, liabilities and equity instr...
International Financial Reporting Standards (IFRS) require some assets, liabilities and equity instr...
The thesis is devoted to fair value accounting. Fair value accounting implies that assets and liabil...
Abstract: The value of accounting registering based upon historic cost is a sure and checkable value...
AbstractFair value measurement became pervasive to financial reporting over last 20 years. Under fai...
The variety of the book-keeping practices, of the financial auditor, of the fiscal norms and rules, ...
The value of accounting registering based upon historic cost is a sure and checkable value, written ...
In the last years the spotlight has been on the debate over fair-value accounting that is blamed to ...
Fair value accounting continues to be a topic of significant interest and debate among the preparers...
In current economic conditions, accounting applications seem to face new and complex challanges. Esp...
This paper addresses the question of how and why the use of fair values in accounting acquired signi...
This paper addresses the question of how and why the use of fair values in accounting acquired signi...
One of the new and fundamental paradigms of International Accounting Standards is to use the valuati...
This paper addresses the question of how and why the use of fair values in accounting acquired signi...
Under International Financial Reporting Standards (IFRS), as under all other main accounting regimes...
International Financial Reporting Standards (IFRS) require some assets, liabilities and equity instr...
International Financial Reporting Standards (IFRS) require some assets, liabilities and equity instr...
The thesis is devoted to fair value accounting. Fair value accounting implies that assets and liabil...