Using Fair Value Accounting for Financial Instruments
- IASB admits full fair value is a pipe dream. Chisnall, Paul // Accountancy;Jan2002, Vol. 129 Issue 1301, p7
Reports the position of the International Accounting Standards Board regarding full fair value accounting. Complexities in using full fair value measurement; Concerns of European accountants; Establishment of standard on financial instruments.
- Fair Value Accounting. Bradbury, Michael; Heppleston, Craig. // Chartered Accountants Journal;Feb2001, Vol. 80 Issue 1, p63
Discusses the practicalities of fair value accounting for all financial instruments. Components of financial instruments; Model of accounting for financial instruments; New Zealand's issuance of a standard which required fair value disclosures for financial instruments; Relevant measure for...
- Fair Value Approach: Recent Developments and Professionals' Perceptions. BONACI, CARMEN GIORGIANA; STROUHAL, JIŘÍ; MUSTATA, RAZVAN V. // WSEAS Transactions on Business & Economics;Jul2013, Vol. 10 Issue 3, p180
Paper contributes to the debate on fair value measurements by clarifying the current state of accounting regulations in the international area comparing main differences between IFRS (IFRS 13) and US GAAP (SFAS 157 - Topic 820). Paper develops an analysis focusing on professional valuers and...
- FAIR VALUE VERSUS HISTORICAL COST-BASED VALUATION FOR BIOLOGICAL ASSETS: PREDICTABILITY OF FINANCIAL INFORMATION. Argilés, Josep M.; Garcia-Blandon, Josep; Monllau, Teresa // Revista de Contabilidad - Spanish Accounting Review;2011, Vol. 14 Issue 2, p87
There is an intense debate on the convenience of moving from historical cost (HC) toward the fair value (FV) principle. The debate and academic research is usually concerned with financial instruments, but the IAS 41 requirement of fair valuation for biological assets brings it into the...
- Problems and More Problems. Bircher, Paul // Accountancy;Feb1999, Vol. 123 Issue 1266, p86
The article reviews the problems associated with the accounting standard "FRS 13, Derivatives and Other Financial Instruments: Disclosures." The main disclosure requirements of FRS 13 relate to accounting policies for financial instruments, explanation on the role that financial instruments have...
- Contabilitatea de acoperire ï¿½mpotriva riscurilor, ï¿½ntre trecut si viitor. Borfoaia, Alexandrina Teodora; Ghimi?, Adriana Claudi? // Audit Financiar;Jun2012, Vol. 10 Issue 90, p43
Once the subprime crisis started in 2007, there have been new developments on financial derivatives worldwide, reconsidering their role in financial markets Thus, in the context of the turmoil on financial markets, some financial instruments could not be traded or markets have become inactive....
- Financial Accounting Measurement Concept, Asset Specificity, and the Application of Fair Value to Ecotourism Enterprises. Zhang Yongkui // Journal of Convergence Information Technology;Jan2013, Vol. 8 Issue 1, p176
At present, the measurement attribute of financial accounting is undergoing a transformation from historical cost to fair value, the standard-setting body is trying to expand the application of fair value measurement to projects beyond financial instruments, and eventually establish a new...
- AplicaciÃ³n del valor razonable y el futuro de las coberturas contables. Díaz, José Morales; Sánchez, Alberto Berbel // Estrategia Financiera;2008, Vol. 24 Issue 256, p10
No abstract available.
- FASB Offers Its Preliminary Views on Fair Value. // Business Credit;Mar2000, Vol. 102 Issue 3, p71
Reports on the United States-based Financial Accounting Standards Board's publication of its preliminary views on measurement of financial instruments at fair value. Definition of financial instruments; Contact information.