Accounting standard setters are considering the wider use of fair value accounting. This paper focuses on the financial … stability implications of a move in the banking sector from the current accounting framework to full fair value accounting. A … application of fair value accounting to banks’ trading book has impacted their share price volatility. It is concluded that the …

This study examines the investigation of accounting factors through audited financial statements in businesses by … investigation of accounting factors in the audited financial statements toward a circular economy, more specifically in these …