Fair Value Measurement - Obstacle or Benefit of Financial Accounting and Reporting?
نویسندگان
چکیده
منابع مشابه
Fair Value Accounting and the Financial Crisis: Messenger or Contributor
Did fair value accounting play a role in the current financial crisis? This appendix explores the issue. Fair value accounting implies that assets and liabilities get measured and reflected on a firm`s financial statements at their market value, or close substitutes. Extensive academic research done over the past 20 years shows that financial statements that reflect the market values of assets ...
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Changes in credit risk may arise when either the value or the risk of corporate assets changes. Changes in the equity value associated with the changes in the asset value and changes in asset risk can be characterized into potentially countervailing direct and indirect effects. The indirect effect of risk on equity value is a function of factors that affect the debt value of including leverage,...
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ژورنال
عنوان ژورنال: Český finanční a účetní časopis
سال: 2008
ISSN: 1802-2200,1802-2200
DOI: 10.18267/j.cfuc.289