Add to ORKGBanks and banking - Accounting ; Bank investments ; Financial Accounting Standards Board
In order to achieve well-functioning capital markets, firms have to provide investors and other stak...
Firms’ adoption of the International Financial Reporting Standards (IFRS) has been increasing worldw...
This paper deals with the main advantages and disadvantages of using the fair value method to value ...
Accounting standard boards (IASB and FASB) have chosen fair value accounting (FVA) approach to help...
I examine whether and how the improvements in fair value disclosures resulting from the adoption of ...
In the last years the spotlight has been on the debate over fair-value accounting that is blamed to ...
The financial crisis of 2007-2008 sparked a debate over the usefulness of fair value accounting. Man...
In the wake of the financial crisis, accounting issues have caught the attention of both economists ...
Fair value accounting is the use of fair value amounts at which an asset is exchanged or a liability...
Fair value accounting continues to be a topic of significant interest and debate among the preparers...
Over the past two decades, the accounting standards under which large companies determine and report...
International audienceFor a number of decades now, at the instigation of Anglo-Saxon standard setter...
This paper will investigate the value relevance of the fair value accounting implementat...
The current debate on the macroeconomic implications of the fair value accounting method emphasises ...
The measurement of assets and liabilities at fair value, with its subsequent gains or lossesrecogniz...
In order to achieve well-functioning capital markets, firms have to provide investors and other stak...
Firms’ adoption of the International Financial Reporting Standards (IFRS) has been increasing worldw...
This paper deals with the main advantages and disadvantages of using the fair value method to value ...
Accounting standard boards (IASB and FASB) have chosen fair value accounting (FVA) approach to help...
I examine whether and how the improvements in fair value disclosures resulting from the adoption of ...
In the last years the spotlight has been on the debate over fair-value accounting that is blamed to ...
The financial crisis of 2007-2008 sparked a debate over the usefulness of fair value accounting. Man...
In the wake of the financial crisis, accounting issues have caught the attention of both economists ...
Fair value accounting is the use of fair value amounts at which an asset is exchanged or a liability...
Fair value accounting continues to be a topic of significant interest and debate among the preparers...
Over the past two decades, the accounting standards under which large companies determine and report...
International audienceFor a number of decades now, at the instigation of Anglo-Saxon standard setter...
This paper will investigate the value relevance of the fair value accounting implementat...
The current debate on the macroeconomic implications of the fair value accounting method emphasises ...
The measurement of assets and liabilities at fair value, with its subsequent gains or lossesrecogniz...
In order to achieve well-functioning capital markets, firms have to provide investors and other stak...
Firms’ adoption of the International Financial Reporting Standards (IFRS) has been increasing worldw...
This paper deals with the main advantages and disadvantages of using the fair value method to value ...