搜索结果: 1-7 共查到“会计学 Fair Value”相关记录7条 . 查询时间(0.05 秒)
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...
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 ...