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IFRS Non-GAAP Earnings Disclosures and Fair Value Measurement

Malone, Lance - 2016

We investigate IFRS non-GAAP earnings adjustments for fair value remeasurements made by companies and analysts and the …

Persistent link: https://www.econbiz.de/10013004343

Fair Value Measurement in Financial Reporting

Hodder, Leslie D. - 2014

This monograph provides a historically informed discussion of conceptual and procedural issues related to the use of the fair value measurement attribute in financial reporting. Our goal is to provide a structure, based on the conceptual frameworks of the Financial Accounting Standards Board and...

Persistent link: https://www.econbiz.de/10013045225

Accounting for financial instruments in the banking industry : conclusions from a simulation model

Gebhardt, Günther; Reichardt, Rolf; Wittenbrink, Carsten - 2003 - Revised: November 2003

The paper analyses the effects of three sets of accounting rules for financial instruments - Old IAS before IAS 39 became effective, Current IAS or US GAAP, and the Full Fair Value (FFV) model proposed by the Joint Working Group (JWG) - on the financial statements of banks. We develop a...

Persistent link: https://www.econbiz.de/10009765358

How do Czech companies report fair value measurement under IFRS 13?

Dvořák, Jan - In: European financial and accounting journal : EFAJ 12 (2017) 3, pp. 117-128

Although the IFRS 13 standard has been effective for more than 4 years, there is virtually no practical research on … this topic. Therefore, this paper focuses on reporting of fair value measurement under IFRS 13 in the Czech Republic …. Firstly, the author identifies and describes the theoretical basis of IFRS 13 with a relevant literature review of the …

Persistent link: https://www.econbiz.de/10011818236

Implications for GAAP from an analysis of positive research in accounting

Kothari, S. P.; Ramanna, Karthik; Skinner, Douglas J. - 2010 - Rev.

. We conclude that rather than converging U.S. GAAP with IFRS, competition between the FASB and the IASB would allow GAAP …

Persistent link: https://www.econbiz.de/10003940201

Economic determinants of the decision to voluntarily adopt mark-to-market accounting for pension gains and losses

Kim, Jaewoo; Wasley, Charles E.; Wu, Joanna Shuang - 2016 - Current draft: June 2016

Since 2010 a number of firms have voluntarily adopted mark-to-market (MTM) accounting for the actuarial gains and losses associated with their defined benefit pension plans. While pension accounting rules have allowed such a choice since 1986, only recently have firms begun to exercise that...

Persistent link: https://www.econbiz.de/10011807991

Do Firms Manage Fair Value Estimates? An Examination of SFAS 142 Goodwill Impairments

Jarva, Henry - 2009

I find that goodwill write-offs under Statement of Financial Accounting Standards No. 142 (SFAS 142) are associated with future expected cash flows as mandated by the standard. However, there are indications that goodwill write-offs lag behind the economic impairment of goodwill. Additional...

Persistent link: https://www.econbiz.de/10012720901

Effects of fair value reporting of derivatives on risk management policies and firm value : Evidence from SFAS No. 133

Lee, Jiyoon - 2020

I examine the effects of fair value reporting of derivatives, in accordance with SFAS No. 133, on corporate risk management policies and firm value. Prior studies predict that effective risk management through derivatives use reduces demand for liquidity (cash, credit lines) and increases debt...

Persistent link: https://www.econbiz.de/10012855486

The Association between SFAS No. 157 Fair Value Hierarchy Information and Conditional Accounting Conservatism

Black, Jonathan - 2020

Investors demand conditional conservatism to restrict managers' ability to opportunistically exploit unverifiable accounting estimates. The fair value estimation process is subject to verifiability concerns when market prices are unavailable, and thus susceptible to managerial discretion. We...

Persistent link: https://www.econbiz.de/10012853505

The Information Content of Commercial Banks’ Fair Value Disclosures of Loans Under SFAS No. 107

Chee, Seungmin - 2012

Statement of Financial Accounting Standards No. 107 (codified in ASC 825-10), Disclosures about Fair Value of Financial Instruments, mandates the disclosure of fair values for financial instruments with the objective of providing investors with more relevant information about firms' future cash...

Persistent link: https://www.econbiz.de/10013099652