The last financial crisis led to a vigorous debate still in place about the pros and cons of fair-value accounting (FVA). While detractors basically argue its potential negative impact on procicality and financial stability or inadequacy in illiquid markets or specific business models, the ...
The IAS/IFRS after the crisis: limiting the impact of fair value accounting on companies' capital This article examines the pros and cons (also in the light of the recent financial markets crisis) of fair value as an accounting technique and illustrates the effects of the adoption of IAS/IFRS...
Fair value accounting – pros and cons Fair value accounting continues to be a topic of significant interest and debate among the preparers and users of financial information. Fair value continues to be an important measurement basis in financial reporting. It provides inform... O Gorgievatrajkov...
IFRS Pros and Cons Accounting, Investing There is little settled theory or evidence on which to build an assessment of the advantages and disadvantages of unifor... Quality of Fair Value Property, Plant, and Equipment Based on Statement of Financial Accounting Concepts (SFAC) No. 2, this paper...
IFRS Pros and ConsAccounting, InvestingThere is little settled theory or evidence on which to build an assessment of the advantages and disadvantages of unifor... Quality of Fair ValueProperty, Plant, and EquipmentBased on Statement of Financial Accounting Concepts (SFAC) No. 2, this paper by ...
Fair value accounting: evidence from investment securities and the market valuation of banks Accounting Review, 69 (1) (1994), pp. 1-25 CrossrefGoogle Scholar Barth et al., 1996 M.E. Barth, W.H. Beaver, W.R. Landsman Value-relevance of banks’ fair value disclosures under SFAS no 107...
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 implications of the two accounting methods in an overlapping generations environment. As observed by Allen and Gale(1997), in an overlapping...
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 Fair Value Accounting: A Practitioner's...
Learn about a fair value hedge and the fair value hedge definition. Discover examples for fair value hedge accounting and the interest rates swap...
As their name suggests, the main difference between these two hedge types is that in a fair-value hedge, protection is taken against the risk of...Become a member and unlock all Study Answers Start today. Try it now Create an account Ask a question Our experts can answer ...