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.
- Sprache
-
Englisch
- Erschienen in
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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
- Klassifikation
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Management
Accounting
- Thema
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Fair value
Historical cost
Accounting
Assets
Liabilities
- Ereignis
-
Geistige Schöpfung
- (wer)
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Dvořáková, Dana
- Ereignis
-
Veröffentlichung
- (wer)
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University of Economics, Faculty of Finance and Accounting
- (wo)
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Prague
- (wann)
-
2011
- DOI
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doi:10.18267/j.efaj.39
- Handle
- Letzte Aktualisierung
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10.03.2025, 11:43 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- Dvořáková, Dana
- University of Economics, Faculty of Finance and Accounting
Entstanden
- 2011
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