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Janis Bauer, Holger Fink and Eva Stoller
From 2014 to 2018, issuers of retail structured products in Germany established and calculated the Issuer Estimated Value (IEV), a fair value designed to offer more transparency for retail investors. By reporting the IEV in the product information sheet,...
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Wessel M. Badenhorst
AbstractAnalysts? earnings and book value forecasts play an important role in price discovery in equity markets. As the role of fair value measurements in accounting increases, the impact on analysts? ability to accurately forecast earnings and book valu...
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Ivonne Acosta-Alba and Hayo M. G. Van der Werf
Many indicator-based methods for the environmental assessment of farming systems have been developed. It is not the absolute values of the indicators that reveal whether the impact of a system is acceptable, but rather the distance between these values a...
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Carlos Sampaio, Luís Farinha, João Renato Sebastião and Mónica Régio
This study aims to fulfil a gap in the literature, delivering a road map to understand the course and nature of the fair value accounting literature, further showing how the 2008?2009 financial crisis affected it. Bibliometric methods analyze 377 documen...
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Eduardo Acuña,Antonio Pinto,Jorge Cancino,Simón Sandoval
Pág. 1217 - 1229
Upon seeing the forest valuation in a knowledge-based framework and, although there are studies that indicate how the Chilean forestry companies evaluate their forestry assets, existing information can be inferred only on large and medium-sized enterpris...
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Eduardo Acuña,Antonio Pinto,Jorge Cancino,Simón Sandoval
Pág. 1217 - 1229
Upon seeing the forest valuation in a knowledge-based framework and, although there are studies that indicate how the Chilean forestry companies evaluate their forestry assets, existing information can be inferred only on large and medium-sized enterpris...
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Rudie Nel,Nicolette Klopper
AbstractOrientation: The tax deductibility of donations in kind in terms of the Income Tax Act No. 58 of 1962 in South Africa.Research purpose: The aim of this article is to critically analyse the provisions of section 18A(2)(a)(v) of...
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Nanang Shonhadji
Pág. 363 - 374
The objectivity of the customers' feasibility is biased with the interest of the targeted credit that they are assigned to achieve. In addition, it remains an obstacle forsmall and medium class banks to be dependant on the long historical credit data of ...
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Ingrid Baigrie,Danie Coetsee
AbstractThis article assesses the extent to which South African public companies that are engaged in agricultural activities are complying with the compulsory recognition and measurement and compulsory and voluntary disclosure requirements of IAS 41 Agri...
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Cicilia Ionescu,Floarea Georgescu
Pág. 38 - 49
The relationships of the enterprise with the external environment give rise to a range of informational needs. Satisfying those needs requires the production of coherent, comparable, relevant and reliable information included into the individual or conso...
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Elsje Raubenheimer
AbstractAccounting estimates form part of the preparation of financial statements and should not affect faithful representation. The use of accounting estimates does not yield exact amounts, but, rather, amounts based on assumptions. The frequency of use...
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Paul Jaijairam
This paper reviews fair value accounting method relative to historical cost accounting. Although both methods are widely used by entities in computing their income and financial positions, there is controversy over superiority. Historical cost accounting...
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José Alves Dantas,Fernando Caio Galdi,Lúcio Rodrigues Capelletto,Otávio Ribeiro Medeiros
Pág. 17 - 48
The paper has the purpose of identifying whether Brazilian banks use discretionary accounting choices when recognizing and measuring derivatives for practicing earnings management and which are the determinants of this practice. Using a two-stage model t...
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Marinela Manea,Elena Dragoi
With the promulgation of IAS 36 "Depreciation of Assets" to ensure a consistent approach of reversible loss of value, removing the specific nationals practices and such the differences what appear as a result of the different treatments. In the chain of ...
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Marinela Manea,Veronica Stefan
Generally the non-current assets, and especially the tangible assets, are held by the entity (as it results from their very definition) in order to be used in the production of goods or for services, to be rented to the thirds or to be used for administr...
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Diana Cozma Ighian,Cristina Silvia Nistor
Pág. 155 - 162
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Robert Slater, Vincent Shea
This case is based on a real life conversation between CPA Dave Richards and business owner John Stevenson. John has run across a situation with his business in which he has a discrepancy between what he feels an asset is worth and with what a company ha...
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Ice Maria Ulfa,Bambang Subroto,Zaki Baridwan 10.21831/economia.v14i2.19560
Pág. 126 - 137
Abstract: Fair Value Accounting and Earnings Management Using LLP and Realized Gains and Losses: Study in Banking Industry Listed on Indonesia Stock Exchange. This study examines whether earnings management can be limited by the implementation of fair va...
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Mary Fischer, Treba Marsh
The revised definition of an asset by the FASB and GASB gives way to the recognition of the fair value of another off-balance sheet value. Interest in recognizing intellectual capital as an asset of the organization has grown out of dissatisfaction with ...
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Ljiljana Bonic,Vesna Jankovic-Milic,Bojan Rupic
Pág. 053 - 067
Some balance sheet items are the result of judgments, including fair value estimates, so the relevant evidence is very complicated to collect by auditors, thus the risk of misstatements in financial statements is inevitably greater. The research objectiv...
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