CONCEPT OF THE INVESTMENT PROPERTY FAIR VALUE MEASUREMENT
نویسندگان
چکیده
منابع مشابه
Perspective on Fair Value Measurement
Although fair value is not a new measurement attribute, the interest of discussing fair value has been aroused by the release of new accounting standards. This article decodes fair value measurement again from four aspects respectively. Fair value measurement attribute is for asset measurement in the end, a kind of initiative measurement from master-slave relationship. As a matter of fact, fair...
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The purpose of this study was to investigate the effect of managers' optimism and riskseeking level on investment selling decisions with emphasis on fair value accounting. The requirement to apply International Financial Reporting Standards and third-level discretion of fair value requires to review the behavior of managers regarding the effect of the level of optimism and their riskseeking on ...
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15 صفحه اولthe respect of property and foreign investment
the respect of property has recognized by the grate legal systems. despite of the recognition of this rule, there are some exceptions. expropriation, nationalization, confiscation and requisition are exceptions of the respect which cause the disputes in foreign investment. however national and international authorities, have different argumentations in ether violations of the respect to determi...
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ژورنال
عنوان ژورنال: Scientific opinion: Economics and Management
سال: 2018
ISSN: 2521-666X
DOI: 10.32836/2521-666x/2018-1-59-26