Fair value
Fair value accounting and the financial market crisis. To what extent is fair valuation responsible for the financial crisis?
... zur Fair Value Bilanzierung kurzfristig ...bestimmten Fair-Value ...von Fair-Value Bilanzierungsgrundsätzen nach IAS 39 ...
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Valor justo (fair value) na regulamentação contábil brasileira, norte-americana e internacional
... the Fair Value or “Valor justo” as it is known in ...of Fair Value is not yet a consensus among experts, and many users of the financial statements still do not fully understand the concept, ...
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Proposta de Mensuração dos Ativos Intangíveis por Meio do Fair Value e Impairment Test
... of fair value and the impairment ...of fair value impairment ...economic value of intangible assets from the fair value and the impairment test, following the presentation ...
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The Perception of Auditors in the Measurement of Instruments Financial Institutions at Fair Value in Financial Institutions
... The objective of the research is to analyze the auditors' perception regarding the measurement of the fair value of complex financial instruments level 3 in financial institutions. A questionnaire was ...
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Konsep Nilai Wajar (Fair Value) dalam Standar Akuntansi Berbasis IFRS di Indonesia Apa dan Bagaimana?
... (fair value) yang saat ini dianggap memiliki keunggulan dibandingkan dengan nilai buku (historical cost), merupakan konsep yang diberlakukan secara luas diseluruh dunia, suatu organisasi usaha yang ingin ...
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THE FAIR VALUE OF AUTHENTIC AND TRUE METHOD OF ASSESSING THE LIABILITIES OF THE COMPANY
... ɇɚ ɫɶɨɝɨɞɧɿ ɧɚɣɱɚɫɬɿɲɟ ɜɢɤɨɪɢɫɬɨɜɭɽɬɶɫɹ ɿɫɬɨɪɢɱɧɚ ɫɨɛɿɜɚɪɬɿɫɬɶ, ɹɤɚ ɩɟɪɟɞɛɚɱɚɽ ɨɰɿɧɤɭ ɚɤɬɢɜɿɜ, ɜɢɯɨɞɹɱɢ ɡ ɮɚɤɬɢɱɧɢɯ ɜɢɬɪɚɬ ɧɚ ʀɯ ɜɢɪɨɛɧɢɰɬɜɨ ɬɚ ɩɪɢɞɛɚɧɧɹ. ɉɪɨɬɟ ɭ ɛɚɝɚɬɶɨɯ ɆɋɎɁ ɬɚ ɆɋȻɈ ɡɝɚɞɭɽɬɶɫɹ ɨɰɿɧɤɚ ɚɤɬɢɜɿɜ ɿ ɩɚɫɢɜɿɜ ...
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MESTRADO EM CIÊNCIAS ACTUARIAIS FAIR VALUE – PRINCÍPIOS E APLICAÇÕES A UMA CARTEIRA DE SEGUROS DO RAMO VIDA Eduardo Hélder Oliveira Martins Dias
... Pela sua pertinência, o desenvolvimento deste tema tem sido rápido e tem gerado intensas discussões em torno de questões técnicas e práticas. Com efeito, após a definição em 1997 pelo IASB dos princípios de orientação ...
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The Relevance of Fair Value Across Countries: Firms Listed in Lisbon and Madrid Stock Exchange
... by fair value (FV) or by historical cost (HC) is one of the aspects with no consensus of which best represents the financial information in its reliability and ...
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THE VALUE RELEVANCE OF INVESTMENT PROPERTY FAIR VALUE Portuguese Case
... Table 4 illustrates the values obtained through the econometric regression (3) which has an adjusted R-squared of 0,7148. The new variable added from equation (2) to (3), IP_DFV_COST, is not statistically relevant at a ...
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HOW APPRAISERS DEVELOP FAIR VALUE
... that fair value concept was shown in financial crisis as something that does not work anymore in this way; there is a big need to develop it for the ...disclose Fair Value (FV) information in ...
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The accounting standardization system in Portugal and its first-time adoption effects in the olive and cork tree cultures
... to fair value issues, recognition of construction contracts, tangible/intangible assets, provisions and contingent/assets, and business combinations (Haller et ...at fair value); c) and equity ...
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UNIVERSITE CATHOLIQUE DE LOUVAIN LOUVAIN SCHOOL OF MANAGEMENT and NOVA SCHOOL OF BUSINESS AND ECONOMICS
... negated fair value's validity. Fair value measurement has been a concern for both the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) in recent ...
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Rev. bras. gest. neg. vol.18 número59
... “fair value” records directly onto their Income ...“fair value” records can be made directly each ...“fair value” accounting becomes ambiguous for listed companies, since it ...
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Company valuation in a privatization scenario: CTT - Correios de Portugal, S.A.
... the fair value of the company using 2 different ...the fair value of a business, and for many experts the most correct ...liquidation value of a company is likely to be lower than the ...
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Derivativos: o que são e a evolução quanto ao aspecto contábil.
... a fair value como diz que as empresas deveriam contabilizar dessa forma todos os instrumentos financeiros e todos ati- vos e ...do fair value é ...
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Cad. estud. número20
... do fair value, como orientação definitiva, reflete uma importante decisão do Board de utilizar uma medida contábil que possui um grande aspecto de subjetividade e previsibilidade, de modo que a aplicação ...
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Accounting for Biological Assets: Disclosure, Measurement and Value Relevance.
... adopt fair value with respect to IAS 41. In regards to value relevance of biological assets, further research could replicate this analysis to ascertain whether results hold consistently across ...
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E STUDO DAA PLICAÇÃO DASN ORMAS C ONTABILÍSTICAS DE “J USTOV ALOR ” (“F AIRV ALUE ”)
... Estudo da Aplicação das Normas Contabilísticas de “Justo Valor” (“Fair Value”) nas Empresas Integradas no Portuguese Stock Index-20 (PSI-20). 31[r] ...
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Uma avaliação do nível de evidenciação das companhias abertas, no Brasil, no tocante aos instrumentos financeiros.
... do fair value dos instrumentos financeiros, somente 23 companhias ou 11,98% di- vulgam-no em nota explicativa, assim como as pre- missas utilizadas para seu ...
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Combinações de empresas pelo método de compra dos ativos: análise comparativa entre as normas do IASB e as do Brasil.
... Um outro ponto importante a ser destacado re- fere-se ao IAS 22, § 39, pois é fornecida uma ori- entação de como estabelecer o fair value, dos ati- vos e passivos adquiridos. Esse parágrafo é mos- trado de ...
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