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Fair Value Measurement in Financial Reporting
Accounting Assets Fair value Historical cost Liabilities
2016/1/27
Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result of the convergence process between IFRS and U.S. GAAP was adopting IFRS 13 – Fai...
Fair Value Accounting and Measurement through FASB’s Developments
Estimates Fair value Financial crisis Hierarchy Level Relevance Reliability
2016/1/26
Our research follows the path of fair value as a term and concept, as well as its disclosure, measurement and recognition back from 1953 until our days, and analyzes the regulations issued by United S...
Historical Costs versus Fair Value Measurement in Financial Accounting
Accounting Fair value Measurement
2016/1/26
There are two important points in which in which we need assets and liabilities measured in financial accounting: on initial recognition and at a balance sheet day. Many International Financial Report...
The Implications of Unverifiable Fair-Value Accounting:Evidence from the Political Economy of Goodwill Accounting
Accounting fair values politics standard setting
2015/5/12
I study the evolution of Statement of Financial Accounting Standard (SFAS) # 142, which uses unverifiable fair-value estimates to account for acquired goodwill. I find evidence consistent with the Fin...
Disclose the Fair Value of Complex Securities
Value Financial Instruments Corporate Disclosure
2015/5/12
Disclose the Fair Value of Complex Securities.
Information Risk and Fair Value: An Examination of Equity Betas and Bid-Ask Spreads
Fair Value Accounting Cost of Capital Financial Instruments
2015/4/22
Finance theory suggests that information risk-that is, the uncertainty regarding valuation parameters for an underlying asset-is reflected in firms' equity betas and the information asymmetry componen...
Evidence from Goodwill Non-impairments on the Effects of Unverifiable Fair-Value Accounting
Fair Value Accounting Goodwill Accounting Standards Agency Theory
2015/4/21
SFAS 142 requires firms to use unverifiable fair-value estimates to determine goodwill impairments. Standard setters suggest managers will use the discretion given by such estimates to convey private ...
Fair Value Accounting for Liabilities and Own Credit Risk
credit risk debt fair value accounting income recognition
2011/9/2
We find that equity returns associated with credit risk changes are attenuated by the debt value effect of the credit risk changes, as Merton (1974) predicts. We find that the relation between credit ...
Financial Reporting and Financial Crises: The Case for Measuring Financial Instruments at Fair Value in the Financial Statements
Financial Crises Measuring Financial Fair Value
2011/8/20
The Financial Accounting Standards Board (FASB) (2010) proposes that all financial instruments be measured at fair value in the financial statements. This commentary provides one Board member's reason...
The Role of Fair Value Accounting for Investment in Securities: Evidences from the Chinese Stock Exchanged Market
Fair Value Accounting Investment Securities Role Relevance
2013/2/23
The purpose of this study is to examine the relevance of fair value accounting measurement for investment in securities. We use three measurements for fair value: net asset based on fair value per sha...
Fair Value Accounting: The Road to Be Most Travelled
Fair Value Accounting Be Most Travelled
2014/8/5
The use of fair value accounting has gained momentum and has proven to attract a level of attention rarely witnessed in the annals of accounting practice. One of the driving forces is the belief endor...
Fair Value Accounting and Measurement through FASB’s Developments
Fair Value Hierarchy Level Reliability Relevance Estimates Financial Crisis
2010/10/21
Our research follows the path of fair value as a term and concept, as well as its disclosure, measurement and recognition back from 1953 until our days, and analyzes the regulations issued by United S...
Historical Costs versus Fair Value Measurement in Financial Accounting
Measurement Accounting Fair value
2010/10/21
There are two important points in which in which we need assets and liabilities measured in financial accounting: on initial recognition and at a balance sheet day. Many International Financial Report...
Evolution of the Fair Value Concept under International Financial Reporting Standards IAS 32 and 39
International Accounting Standards Financial Instruments
2010/10/20
Historical cost has long now proved its deficiency in reflecting the true and fair view of companies’ financial performance and position. The increasing use of derivatives and new types of financ...
Application of Fair Value Measurement Model in IAS 41 – Relation between Fair Value Measurement Model and Income Statement Structure
Measurement Fair value Agriculture
2010/10/20
Application of IAS 41 Agriculture is controversial. There is a lack of research in this area. Starting point of this paper is an analysis of special characteristics in agriculture. In comparison ...