نتایج جستجو برای: fair value
تعداد نتایج: 761716 فیلتر نتایج به سال:
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...
A central idea in John Rawls's theory of justice as fairness is that basic political liberties should be afforded fair value a just liberal democratic society.1 In this article, I argue an important guideline for guaranteeing the voting rights, is, usefulness to citizens their right vote, make it easier not harder exercise liberty.2 This entails societies with constitutional commitment equal pr...
Abstract The objective of this paper is to determine if fair value measurement for inventories value‐relevant. Inventories are measured at historical cost and investors will have estimate the themselves. For a sample firms listed in UK reporting from 2009 2018, multivariate regression results show that component on balance sheet value‐relevant, but not. By contrast, both earnings changes Result...
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