FAIR value accountingDEPRECIATIONINTERNATIONAL Financial Reporting StandardsFINANCIAL market reactionFAIR valueVALUATION of real propertyOPTIONS (Finance)This paper uses a unique setting of Canadian public firms adopting International Financial Reporting Standards (IFRS) to investigate the factors th...
The article looks at the use of fair value accounting in International Financial Reporting Standards (IFRS), focusing on the definition of fair value accounting and its requirements. The author notes that fair values are used to measure assets and liabilities as well as to determine impairments amo...
ACCA P2 Fair value hedge accounting 12:09 ACCA P2 Fair Value (IFRS 13) 09:47 ACCA P2 Example 4 – Group statement of cash flows 34:53 ACCA P2 Example 2 – Basic consolidation 25:06 ACCA P2 Events after the reporting date (IAS 10) 13:03 ACCA P2 Ethics 11:34 ACCA P2 Empl...
The Use of Fair Value in IFRS.The implementation of International Financial Reporting Standards (IFRS), particularly in the European Union, has led to frequent comments that IFRS are 'fair value based standards' and that the IASB is moving inexorably towards full fair value accounting. This ...
There are no new requirements as to when fair value accounting is required but rather it relies on guidance regarding fair value measurements in existing standards. The guidance in IFRS 13 does not apply to transactions dealt with by certain standards. For example share based payment transactio...
Fair value accounting under IAS-IFRSs is often presented as market accounting that results from expression of the financial requirements of business management and accounting practice. By showing that fair value has the features of actuarial accounting, and is the product of a conceptual shift made ...
In contrast to this model, fair value method suggests that the financial instruments are recorded at their market value. Aim of this paper is to review the widespread application of fair value in accounting under FAS 157 and IFRS 13 with regard to its application to financial instruments; and ...
The aim of this paper is to examine the pros and cons of book and fair value accounting from the perspective of the theory of banking. We consider the impl... X Freixas,DP Tsomocos - 《Social Science Electronic Publishing》 被引量: 84发表: 2004年 The IAS/IFRS after the crisis: limitin...
IFRS 9 stipulates that changes in the fair value of liabilities attributable to changes in a firm’s own credit risk must be presented as components of other comprehensive income (OCI) and that the remaining amount of the fair value change must be included in net income (IFRS 9.5.7.7(a))...
having explored rationale for fair value accounting, IFRS 13 sets out a framework for measuring fair value; and requires disclosures about fair value measure... JA Enahoro,J Jayeoba - 《Asian Economic & Financial Review》 被引量: 5发表: 2013年 For banks, fair value adjustments do influence ...