McCarroll, JohnKhatri, Goind RamAccountancy IrelandMcCarroll J. & Khatri, G., Fair value measurement under IFRS 13, Accountancy Ireland 44.4 (Aug 2012), pages 22-23;
The reliability of investment property fair values under IFRS Purpose - The valuation of property companies and fair value accounting for investment properties under IFRS are closely affiliated with each other. This i... T Nellessen,H Zuelch - 《Journal of Property Investment & Finance》 被引量:...
Originality/value - This parameter has not been considered before in previous literature. [ABSTRACT FROM AUTHOR]Thomas NellessenHenning ZuelchJournal of Property Investment & FinanceTHOMAS N, HENNING Z. The reliability of investment property fair values under IFRS[J]. Journal of property in- vestment...
International Financial Reporting Standards (IFRSs) require or permit various assets, liabilities and equity instruments to be measured at faire value. There are two distinct dimensions to the consideration of alternatives to fair value. The first is to examine alternative current values, and the seco...
Under IFRS 9 an equity instrument can be measured under which two options? A. Fair value B. Fair value through profit or loss. C. Amortised cost D. Fair value through other comprehensive income 相关知识点: 试题来源: 解析 A,D 略
fair value option and fvoci 疑问CFA II FRA 解析里说了,因为这是under ifrs且这个不是投资公司,就没办法用fair valu option,所以只能是以equity method来算总ni。 我的问题是,假设这个题是under usgaap的话,那darnell这家公司就可以用fair value 来算ni了,在fair value option下,i/s里是要写unrealize g...
It then identifies the four main uses of fair value in IFRS. Three of these uses reflect what should have happened under many national standards. The fourth use is, in practice, restricted to very few assets and liabilities. The article concluded with suggestions about the possible areas in ...
IFRS 13 Fair value measurement Part-1 ACCA Financial Reporting F7 #acca #fr 54:29 IFRS 13 Fair value measurement Part-2 ACCA Financial Reporting F7 你的英语进步神奇。 10:40 IFRS 15 Revenue Part-1 ACCA Financial Reporting #acca 你的英语进步神奇。跟老外学会计英语ACCA, 11:12 IFRS 15 ...
Specifically, underIFRS9,for financial liabilities that are designated asatfair valuethrough profit or loss, the amount [...] aactechnologies.com aactechnologies.com 尤其是,根據國際財務報告準則第9號,就指定為按公允價值計入損益之金融負債而言, 該負債信貸風險變動應佔之金融負債公允價值變動金額於其...
Under IFRS, if a company chooses to recognize investment property at historical cost, it must systematically depreciate the acquisition costs and disclose the investment property’s fair value in the notes accompanying the financial statements. In contrast, if a company chooses to apply fair value, ...