Dvořáková, Dana - In: European financial and accounting journal : EFAJ 4 (2009) 3, pp. 6-18
measurement concept. But most of these standards use the fair value measurement method only at a balance sheet day. On initial … recognition assets and liabilities are measured usually at costs. The IASB presented the discussion paper “Measurement Bases for … Financial Accounting – Measurement on Initial Recognition (2005)” which proposed fair value measurement on initial recognition …
