Fair Value Measurement in Financial Reporting
نویسندگان
چکیده
منابع مشابه
MicroLevel Barriers to Using Fair Value in Financial Reporting of Iranian Banks
Changing the measurement basis from historical to fair value is one of the most important developments in IFRS. The wide dimensions of fair value measurement in the banking industry, requires carefull examination of the obstacles and effects of using this basis before implementation. in addition to the characteristics of the macroeconomic environment, the different banking business framework an...
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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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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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ژورنال
عنوان ژورنال: Foundations and Trends® in Accounting
سال: 2014
ISSN: 1554-0642,1554-0650
DOI: 10.1561/1400000030