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...
متن کاملTo Fair Value or Not to Fair Value: A Broader Perspective
Fair value is considered here with respect to the two primary objectives of financial statements proposed in the joint conceptual framework that is under development by the FASB and the IASB, namely (a) informativeness—to assist providers of capital in predicting, evaluating, and comparing the amounts, timing and uncertainty of future cash flows, and (b) stewardship—to assist in evaluating how ...
متن کاملFair Value of Liabilities: the Financial Economics Perspective
In this paper we present the fundamental approaches of financial economics to valuation. Three methods are demonstrated by which financial economists account for risk. We illustrate how these methods relate to one another and how they can be applied in the valuation of risky corporate bonds, guaranteed investment contracts (GICs) with and without interest rate contingencies, and whole life insu...
متن کاملGuidelines on Share Valuation: How Fair is Fair Value?
The Indian capital market has shown signs of buoyancy and dynamism in the recent past. There is a very real need, therefore, to nurture and to give positive direction to the emerging trends in this sphere of economic activity. It is in this context that regulatory agencies have a critical role in providing the right kind of support to avoid bunching of issues as well as in protecting investors ...
متن کاملResearch on the Income Volatility of Listed Banks in China: Based on the Fair Value Measurement
The explosion of financial crisis induced an argument about the accounting of fair value in the whole world, and the influence of the fair value measurement on the bank profit begun to be noticed by the public. In the background that Chinese commercial banks successively implemented the shareholding reform and begun to come into the market, it is practical and meaningful to analyze the influenc...
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ژورنال
عنوان ژورنال: Asian Social Science
سال: 2010
ISSN: 1911-2025,1911-2017
DOI: 10.5539/ass.v6n3p113