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Property assets fair value accounting under uncertainty
Tsamis, Anastasios; Liapis, Konstantinos - In: European research studies 17 (2014) 4, pp. 35-54
Persistent link: https://www.econbiz.de/10012003673
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"Fair value" accounting as the normative Fisherian phase of accounting
Cardao-Pito, Tiago; Ferreira, João Silva - In: Accounting history review 28 (2018) 3, pp. 149-179
Persistent link: https://www.econbiz.de/10011988200
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Fair value accounting and financial stability - based on the adoption of K-IFRS in 2011
Im, Chae Chang; Choi, Ahrum; Yim, Sungtaek - In: The journal of applied business research 32 (2016) 6, pp. 1825-1842
Persistent link: https://www.econbiz.de/10011627933
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The economic consequences of including fair value adjustments to shareholders' equity in regulatory capital calculations
Chircop, Justin; Novotny-Farkas, Zoltán - 2014 - First draft: April 10, 2014, This draft: September 18, 2014
We investigate the economic consequences of the implementation of a particular aspect of Basel III in the U.S. Specifically, the Basel III proposal and the corresponding U.S. rule (hereafter referred to as the removal of the AOCI filter) to make the inclusion of unrealized fair value gains and...
Persistent link: https://www.econbiz.de/10010429138
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Fair value and financial instability : comparative study between Islamic and conventional banks
Gharbi, Leila; Halioui, Khamoussi - In: International journal of behavioural accounting and … 4 (2013) 3, pp. 221-244
Persistent link: https://www.econbiz.de/10010531332
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Fair value accounting : the eternal debate : AinE EAA symposium, May 2018
Mora, Araceli; McGeachin, Anne; Barth, Mary E.; Barker, … - In: Accounting in Europe 16 (2019) 3, pp. 237-255
Persistent link: https://www.econbiz.de/10012177178
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Accounting for property investment : an examination of the value relevance of unrealised gains and losses recognised under IAS 40
Alhusaini, Walid; Elshamy, Mostafa - In: International journal of accounting and finance 6 (2016) 2, pp. 100-117
Persistent link: https://www.econbiz.de/10011722947
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Audit quality and the value relevance of fair values
Siekkinen, Jimi - In: International journal of accounting, auditing and … 13 (2017) 3, pp. 227-253
Persistent link: https://www.econbiz.de/10011818801
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Fair value accounting and earnings persistence : evidence from international banks
Yao, Daifei; Percy, Majella; Stewart, Jenny; Hu, Fang - In: Journal of international accounting research 17 (2018) 1, pp. 47-68
Persistent link: https://www.econbiz.de/10011913486
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The use of fair value measurement in financial reporting : a literature review
Zamora-Ramírez, Constancio; Morales-Díaz, José - In: Estudios de economía aplicada : revista promovida por … 36 (2018) 2, pp. 489-514
Persistent link: https://www.econbiz.de/10011972789