Artikel
Fair Value Measurement in Financial Reporting
Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result of the convergence process between IFRS and U.S. GAAP was adopting IFRS 13 – Fair Value Measurement in May 2011. The objective of IFRS 13 is to unify the approaches to determining fair value under IFRSs. The aim of this paper is to offer a comprehensive evaluation of the pros and cons that this standard brings.
- Language
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Englisch
- Bibliographic citation
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Journal: European Financial and Accounting Journal ; ISSN: 1805-4846 ; Volume: 6 ; Year: 2011 ; Issue: 1 ; Pages: 60-75 ; Prague: University of Economics, Faculty of Finance and Accounting
- Classification
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Management
Accounting
- Subject
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Fair value
Historical cost
Accounting
Assets
Liabilities
- Event
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Geistige Schöpfung
- (who)
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Dvořáková, Dana
- Event
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Veröffentlichung
- (who)
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University of Economics, Faculty of Finance and Accounting
- (where)
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Prague
- (when)
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2011
- DOI
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doi:10.18267/j.efaj.39
- Handle
- Last update
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10.03.2025, 11:43 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Dvořáková, Dana
- University of Economics, Faculty of Finance and Accounting
Time of origin
- 2011
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Fair value im financial statement nach international accounting standards
Historical Costs versus Fair Value Measurement in Financial Accounting
Essays on fair value measurement
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Value Reporting
Essays on the economic benefits and costs of fair value accounting in European banks' financial reporting
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Fair Value Reclassifications of Financial Assets during the Financial Crisis
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