Add to ORKGOur paper aims at telling the whole story where fair value accounting is concerned. Harsh criticism has been brought to this concept under current circumstances that motivated out research. Without arguing for fair value as something it is not, we briefl
Under International Financial Reporting Standards (IFRS), as under all other main accounting regimes...
The variety of the book-keeping practices, of the financial auditor, of the fiscal norms and rules, ...
Our paper approaches fair value accounting and its implications when considering the regulation of f...
Our paper aims at telling the whole story where fair value accounting is concerned. Harsh criticism ...
In the last years the spotlight has been on the debate over fair-value accounting that is blamed to ...
In current economic conditions, accounting applications seem to face new and complex challanges. Esp...
Fair value accounting is a contested issue, criticised by many as artificially creating volatility a...
The current study is part of the scientific approach being assumed at the beginning of the Ph.D. as ...
This paper explains the fair value concept, the informational usefulness of fair value, and the acco...
2In the context of the measures being taken to put an end to the current financial crisis, the exten...
In current economic conditions, accounting applications seem to face new and complex challenges. Esp...
The Financial Instruments Joint Working Group of standard setters (the Joint Working Group) proposed...
This paper addresses the question of how and why the use of fair values in accounting acquired signi...
Historically, there have been many disputes in the area of corporate financial reporting. Howe...
Over the past two decades, the accounting standards under which large companies determine and report...
Under International Financial Reporting Standards (IFRS), as under all other main accounting regimes...
The variety of the book-keeping practices, of the financial auditor, of the fiscal norms and rules, ...
Our paper approaches fair value accounting and its implications when considering the regulation of f...
Our paper aims at telling the whole story where fair value accounting is concerned. Harsh criticism ...
In the last years the spotlight has been on the debate over fair-value accounting that is blamed to ...
In current economic conditions, accounting applications seem to face new and complex challanges. Esp...
Fair value accounting is a contested issue, criticised by many as artificially creating volatility a...
The current study is part of the scientific approach being assumed at the beginning of the Ph.D. as ...
This paper explains the fair value concept, the informational usefulness of fair value, and the acco...
2In the context of the measures being taken to put an end to the current financial crisis, the exten...
In current economic conditions, accounting applications seem to face new and complex challenges. Esp...
The Financial Instruments Joint Working Group of standard setters (the Joint Working Group) proposed...
This paper addresses the question of how and why the use of fair values in accounting acquired signi...
Historically, there have been many disputes in the area of corporate financial reporting. Howe...
Over the past two decades, the accounting standards under which large companies determine and report...
Under International Financial Reporting Standards (IFRS), as under all other main accounting regimes...
The variety of the book-keeping practices, of the financial auditor, of the fiscal norms and rules, ...
Our paper approaches fair value accounting and its implications when considering the regulation of f...