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Browsing Research Articles (Accounting) by Subject "Fair value"
Now showing items 1-4 of 4
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(Canadian Academic Accounting Association, 2014-09)As the overview of the current state of research within this paper shows, the debate around fair value measurements is far from over. This paper analyses fair value measurement requirements in a controversial scenario, ...
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(Emerald, 2015)PURPOSE : To investigate the extent to which different prices within the bid-ask spread are used for fair value measurements and evaluate the potential consequences thereof. DESIGN/METHODOLOGY/APPROACH : The paper ...
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(University of Pretoria, Department of Economics, 2019-01)BACKGROUND: Prior literature established that different fair value levels disclosed in terms of the International Financial Reporting Standards (IFRS) 7 are value relevant. SETTING: This study investigates the market ...
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(Wiley, 2016-06)Equity accounting is a controversial accounting treatment. Although fair value measurement represents a potential alternative measurement base, information content may be lost under a pure fair value measurement approach. ...
Now showing items 1-4 of 4