Diffusion of fair value measurement (IFRS 13): Perception of Auditors
نویسندگان
چکیده
منابع مشابه
Value Relevance of the Fair Value Hierarchy of IFRS 7 in Europe. How reliable are mark-to-model Fair Values?
According to IFRS 7, banks have to disclose the inputs used in measuring the fair value of financial instruments. For this purpose the standard defines a three-level measurement hierarchy. The reliability of fair values is expected to decrease with decreasing hierarchy level due to the lower quality of the input factors. Using a value relevance research setting, I find that investors perceive t...
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Objective: By the full adoption of IFRS, measurement and disclosure of fair values become more common in Iranian financial reporting. The present study aims to identify the technical challenges of fair value measurement and disclosure in accordance with the proposed framework in IFRS13 as well as technical factors underlying resistance to fair-value based financial reporting from accounting and...
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ژورنال
عنوان ژورنال: Contaduría y Administración
سال: 2020
ISSN: 2448-8410,0186-1042
DOI: 10.22201/fca.24488410e.2021.2178