Add to ORKGThe FASB passed Accounting Standard 107 requiring all companies to disclose the fair value of their financial instruments . Implementation of this standard is easy for most companies but financial institutions have a wide variety of financial instruments that must be disclosed at fair value . Determining the fair value of these instruments presents some problems for financial institutions because many of them are not readily marketable therefore, they have no quoted market prices . The purpose for this paper is to address the methods of determining fair value as set forth by the FASB and to evaluate the reliability and usefulness of the required disclosure. The footnotes disclosed by many financial institutions have been examined to determi...
Under International Financial Reporting Standards (IFRS), as under all other main accounting regimes...
The study aimed to identify the importance of the application of fair value accounting on the qualit...
Fair value accounting continues to be a topic of significant interest and debate among the preparers...
As suggested by many commentators, the Financial Accounting Standards Board (FASB) has been drifting...
The accounting industry is in a state of continuous change. In the United States, the historical cos...
This study examines the impact of hypothesized factors on the value-relevance of SFAS No. 107 fair v...
The accounting industry is in a state of continuous change. In the United States, the historic...
A fundamental issue debated in the accounting literature centers on the appropriate basis for which ...
A fundamental issue debated in the accounting literature centres on the appropriate basis for measur...
As the international economic landscape has become increasingly integrated, the argument for the dev...
The variety of the book-keeping practices, of the financial auditor, of the fiscal norms and rules, ...
During this period of global markets, multinational corporations are demanding financial accounting ...
The purpose of this Statement is to establish standards and provide guidance on auditing fair value ...
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 challenges. Esp...
Under International Financial Reporting Standards (IFRS), as under all other main accounting regimes...
The study aimed to identify the importance of the application of fair value accounting on the qualit...
Fair value accounting continues to be a topic of significant interest and debate among the preparers...
As suggested by many commentators, the Financial Accounting Standards Board (FASB) has been drifting...
The accounting industry is in a state of continuous change. In the United States, the historical cos...
This study examines the impact of hypothesized factors on the value-relevance of SFAS No. 107 fair v...
The accounting industry is in a state of continuous change. In the United States, the historic...
A fundamental issue debated in the accounting literature centers on the appropriate basis for which ...
A fundamental issue debated in the accounting literature centres on the appropriate basis for measur...
As the international economic landscape has become increasingly integrated, the argument for the dev...
The variety of the book-keeping practices, of the financial auditor, of the fiscal norms and rules, ...
During this period of global markets, multinational corporations are demanding financial accounting ...
The purpose of this Statement is to establish standards and provide guidance on auditing fair value ...
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 challenges. Esp...
Under International Financial Reporting Standards (IFRS), as under all other main accounting regimes...
The study aimed to identify the importance of the application of fair value accounting on the qualit...
Fair value accounting continues to be a topic of significant interest and debate among the preparers...