Search Results - subject:"fair value measurement"

Fair value estimates for illiquid cryptocurrency

Zhang, Guangyue; Sannella, Alexander J.; Brennan, Gerard; … - In: International journal of accounting information systems 54 (2024), pp. 1-13

Persistent link: https://www.econbiz.de/10015072622

Evaluation of fair value relevance and sensitivity to valuation assumptions

Ma, Le; Wells, Peter - In: Abacus : a journal of accounting, finance and business … 60 (2024) 3, pp. 419-445

Persistent link: https://www.econbiz.de/10015121131

Revenue from contracts with customers under IFRS 15 : new perspectives on practice

Oncioiu, Ionica; Tǎnase, Alin-Eliodor - In: EuroEconomica 35 (2016) 2, pp. 31-40

Persistent link: https://www.econbiz.de/10011570205

Evaluating equity in fair value accounting

Mrša, Josipa - International Institute of Social and Economic Sciences - 2015

This paper discusses the results of the research problem evaluating equity in accounting. In principle, equity is a differential value, the difference of assets and liabilities and its value is derived from these elements, for each individual component of which the fair value is determined....

Persistent link: https://www.econbiz.de/10011276206

FAIR VALUE MEASUREMENT - THE NEW IFRS 13 - CONCEPTUAL SUITABILITY AS A DATA BASIS FOR CONTROLLING AND IMPACT ON PERFORMANCE MEASUREMENT

Runzheimer, Bodo - In: Interdisciplinary Management Research 10 (2014), pp. 582-599

released a new standard regarding fair value measurement; IFRS 13 was intended to provide a uniform regulation for this central …

Persistent link: https://www.econbiz.de/10011210909

Constructing accounting uncertainity estimates variable

Serdarevic, Nino - In: e-Finanse: Financial Internet Quarterly 8 (2012) 3, pp. 62-75

comprehensive income (in revised IAS 1) and FAS 157 Fair value measurement. CAPCBIH variable, resulted in very poor performance …

Persistent link: https://www.econbiz.de/10011551376

Obstacles in European Union Cross-border Mergers Realization

Žárová, Marcela; Skálová, Jana - In: Současná Evropa 2012 (2012) 2, pp. 83-104

European Commission has been concentrated on cross-border mergers treatment during last seven years. Commission´s activity has brought Member States obligation to transpose EC Directives on cross-border mergers into their law systems. Cross-border mergers are cross disciplinary topic as...

Persistent link: https://www.econbiz.de/10011195533

CONSTRUCTING ACCOUNTING UNCERTAINITY ESTIMATES VARIABLE

Serdarevic, Nino - In: "e-Finanse" 8 (2012) 3, pp. 62-75

comprehensive income (in revised IAS 1) and FAS 157 Fair value measurement. CAPCBIH variable, resulted in very poor performance …

Persistent link: https://www.econbiz.de/10010815407

Accounting Standards and Global Convergence Revisited: Social Norms and Economic Concepts

Saito, Shizuki - In: The Japanese Accounting Review 1 (2011) December, pp. 105-117

companies in capital markets, has been aff ected by a mechanical application of the asset-liability approach and fair value … measurement with scant attention to a marked diff erence in business transactions. Because investors today almost disregard …

Persistent link: https://www.econbiz.de/10010552611

An Experiment in the Economic Consequences of Additional Disclosure: The Case of the Fair Value of Unlisted Equity Investments

Ding, Yuan; Jeanjean, Thomas; Lesage, Cédric; Stolowy, … - HAL - 2009

We investigate the economic consequences of additional disclosure about assets with no active market in terms of liquidity, perception of information reliability and relevance. We use an experimental design: 181 MBA students are asked to value 24 investments. We manipulate the level of...

Persistent link: https://www.econbiz.de/10008791819