Fair value in accounting is a controversial issue. But usually the controversy is about when fair value should be used and when it should not. Now the International Accounting Standards Board (IASB) has opened a new debate: what is fair value and how should it be measured?Nigel Dealy...
摘要: The Joint Working Group proposals on fair value disclosure of financial instruments have provoked controversy. Here the author looks at how the proposals would impact on banks' risk management, lending policies and pricing.关键词:Risk Management Loans Pricing Policy Accounting Standards Banks ...
The Fair Value Controversy: Ignoring the Real Issue As it happens, the debate on fair value is distorted by an insufficient consideration of the role of accounting and by the confusion caused by provisions for the treatment of fair value adopted by the IASB (complex classification of fina......
This article discusses the financial crisis brought to fair value accounting of argument and debate cause of 翻译结果4复制译文编辑译文朗读译文返回顶部 This article discusses the financial crisis on fair value accounting and the controversy of this debate. ...
The choice between fair value and historical cost accounting is the subject of long-standing controversy among accounting academics and regulators. Nevertheless, the market-based evidence on this subject is limited. We study the choice of fair value versus historical cost accounting for non-financial ...
Since the outbreak of the global financial crisis, the fair value accounting standards are a lot of attention, which also caused a lot of controversy. 翻译结果2复制译文编辑译文朗读译文返回顶部 翻译结果3复制译文编辑译文朗读译文返回顶部 And the global financial crisis, are many concerns of fair val...
Does fair value accounting for non-financial assets pass the market test? The choice between fair value and historical cost accounting is the subject of long-standing controversy among accounting academics and regulators. Neverth... HB Christensen,VV Nikolaev - 《Review of Accounting Studies》 被引...
[Début du chapitre] One of the most important public policy debates in recent years has been the reform of accounting standards toward "fair value" accounting. Financial institutions, especially banks and insurance companies, have been at the forefront of this debate and have been the most vocal...
Fair Value: Is It Fair Game for Critics? FairValue: Is ItFairGame For Critics? The Financial Accounting Standards Board (FASB)‚ the accounting standard setters‚ issued Statement of Financial Accounting Standards No. 157FairValueMeasurements that has set off a wave of controversy. Advocates...
英文: EXAMPLE: Sir Andrew tackled the controversy over fair value accounting, which attributes an up-to-date market value to assets and liabilities. 中文: 例证:安德鲁爵士特别谈到了围绕公平价值记账法产生的争议。这种记账法指的是将资产和负债以最新市价入账。更详细... ...