Chapter 24 Fair Value Measurement This chapter is adapted from Mark L. Zyla, Fair Value Measurements: Practical Guidance and Implementation, 2nd ed. (Hoboken, NJ: John Wiley & Sons, forthcoming), and … - Selection from Accountants' Handbook, Volume Two
alist abbreviations alphabetically, and so on. 名单简称按字母顺序,等等。[translate] aIn the large capacity FLASH memory in the corresponding 在大量闪存在对应[translate] atotal bill=118700. 总bill=118700。[translate] aFair Value Measurement 公平的价值测量[translate]...
IFRS 13, Fair Value Measurement. IASB, London.IFRS 13, Fair Value Measurement, IASB and US GAAP publications, 12 May 2011; http: //en.wikipedia.org/wiki/Fair_valueInternational Accounting Standards Board. (2011). IFRS 13: Fair Value Measurement. IASB, London, UK.IASB.IFRS 13 Fair Value ...
IFRS 13公允价值计量在2011年5月发布，其主要目的是定义公允价值，建立公允价值计量框架，并要求披露与之相关的重大信息。此标准旨在加强公允价值的披露，让使用者更准确评估用于计量的估值技术和输入。IFRS 13不适用于某些特定准则，如IFRS 2 Shared-based Payment、IFRS 16 Leases、IAS 2 Inventories中的N...
IFRS 13不适用于某些特定的准则:比如IFRS 2 Shared-based Payment、IFRS 16 Leases、IAS 2 Inventories中的NRV计算、IAS 36 Impairment of Assets中value in use的计算。 IASB给出的公允价值定义是市场参与者在计量日进行有序交易时出售资产或转移负债所收到的价格。因此,公允价值关注于市场的假设,而不是特定的实体...
As with current IFRS standards, if there is a quoted price in an active market, an entity uses that price without adjustment when measuring fair value. An example of this would be prices quoted on a stock exchange. The entity needs to be able to access the market at the measurement date...
FASB于2006年9月发布了FASl57号公允价值计量(Fair Value Measurement)指出,SFASl57旨在消除各会计准则关于公允价值计 … www.taodocs.com|基于14个网页 3. 公允价值的计量 二、公允价值的计量(Fair value measurement) 公允价值是指在公平交易中,熟悉情况的交易双方自愿进行资产交换或债务 … ...
The International Accounting Standards Board (IASB) defines the objective of financial reporting as the provision of information that is useful for decision making. Fair value is a prominent measurement basis in the financial reports of ... I Kluever - 《Hf5601 Accounting》 被引量: 1发表: 2012...
informationaboutfairvaluemeasurementsinaccordancewithIFRSsandUSgenerallyacceptedaccountingprinciples(GAAP).MainfeaturesIN8IFRS13definesfairvalueasthepricethatwouldbereceived to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (ie an ...
We explore here under different market conditions when the two measurement approaches coincide and when they conflict. We show that where entities expect to earn 'super profits' (residual income) the conceptual conflict is exacerbated by the adoption of 'fair value' (FV) as the measurement basis...