Journal articles on the topic 'Fair value reporting FASB'
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Beams, Joseph D., Anthony J. Amoruso, and Frederick M. Richardson. "Discretionary Reporting of Stock Options by IPO Firms." Accounting Horizons 19, no. 4 (December 1, 2005): 223–36. http://dx.doi.org/10.2308/acch.2005.19.4.223.
Full textZamora-Ramírez, Constancio, and José Morales-Díaz. "The Use of Fair Value Measurement in Financial Reporting: A Literature Review." Estudios de Economía Aplicada 36, no. 2 (June 2, 2019): 489. http://dx.doi.org/10.25115/eea.v36i2.2540.
Full textTritschler, Charles A., Joseph H. Godwin, and Stephen R. Goldberg. "Understanding foreign currency derivative measurements as FASB moves toward fair value reporting." Journal of Corporate Accounting & Finance 7, no. 3 (1996): 75–84. http://dx.doi.org/10.1002/jcaf.3970070309.
Full textChasteen, Lanny G., and Charles R. Ransom. "Including Credit Standing in Measuring the Fair Value of Liabilities—Let's Pass This One to the Shareholders." Accounting Horizons 21, no. 2 (June 1, 2007): 119–35. http://dx.doi.org/10.2308/acch.2007.21.2.119.
Full textGray, Dahli, Monica Jorge, and Laura Rodriguez. "Goodwill Accounting Alternative: Private Versus Non-private Companies." Journal of Social Science Studies 3, no. 1 (October 16, 2015): 159. http://dx.doi.org/10.5296/jsss.v3i1.8433.
Full textLinsmeier, Thomas J. "Financial Reporting and Financial Crises: The Case for Measuring Financial Instruments at Fair Value in the Financial Statements." Accounting Horizons 25, no. 2 (June 1, 2011): 409–17. http://dx.doi.org/10.2308/acch-10024.
Full textPompili, Marco, and Marco Tutino. "Fair value accounting and earning management: The impact of unobservable inputs on earning quality. Evidence from the US." Corporate Ownership and Control 16, no. 2 (2019): 8–18. http://dx.doi.org/10.22495/cocv16i2art1.
Full textHaliding, Safri. "The Critical Aspect on Fair Value Accounting and its Implication to Islamic Financial Institutions." Global Review of Islamic Economics and Business 1, no. 3 (May 5, 2015): 210. http://dx.doi.org/10.14421/grieb.2014.013-05.
Full textTutino, Marco, and Marco Pompili. "Fair value accounting and management opportunism on earnings management in banking sector: First evidence." Corporate Ownership and Control 15 (2018): 59–69. http://dx.doi.org/10.22495/cocv15i2art5.
Full textWahlen, James M., James R. Boatsman, Robert H. Herz, Gregory J. Jonas, Krishna G. Palepu, Stephen G. Ryan, Katherine Schipper, Catherine M. Schrand, and Douglas J. Skinner. "Response to the FASB Preliminary Views: Reporting Financial Instruments and Certain Related Assets and Liabilities at Fair Value." Accounting Horizons 14, no. 4 (December 1, 2000): 501–8. http://dx.doi.org/10.2308/acch.2000.14.4.501.
Full textSmith, Thomas, Adrian Valencia, and Ara Volkan. "An Alternative Method Of Accounting For Stock Options." Journal of Applied Business Research (JABR) 30, no. 2 (February 27, 2014): 439. http://dx.doi.org/10.19030/jabr.v30i2.8415.
Full textAngelo, Stefanus, and Nunung Nuryani. "PENGARUH PILIHAN METODE NILAI WAJAR PROPERTI INVESTASI TERHADAP NILAI PERUSAHAAN REAL ESTATE." Jurnal Akuntansi 10, no. 2 (August 31, 2021): 90–97. http://dx.doi.org/10.46806/ja.v10i2.801.
Full textJacob, Rudolph A., Samir El-Gazzar, and Scott McGregor. "Evolution of financial reporting of life insurers." Journal of Financial Regulation and Compliance 25, no. 1 (February 13, 2017): 56–72. http://dx.doi.org/10.1108/jfrc-02-2016-0012.
Full textFischer, Mary, and Treba Marsh. "Recognizing Intellectual Capital As An Asset." Journal of Business & Economics Research (JBER) 12, no. 2 (March 29, 2014): 177. http://dx.doi.org/10.19030/jber.v12i2.8533.
Full textDickinson, Victoria, Paul Kimmel, and Terry Warfield. "Bioscience Company: Accounting for Idle Plant Assets." Issues in Accounting Education 26, no. 1 (February 1, 2011): 155–62. http://dx.doi.org/10.2308/iace.2011.26.1.155.
Full textBeccace, Francesca, Roberto Tasca, and Luisa Tibiletti. "The Macaulay Duration: A Key Indicator for the Risk-Adjustment in Fair Value." International Journal of Business and Management 13, no. 12 (November 21, 2018): 251. http://dx.doi.org/10.5539/ijbm.v13n12p251.
Full textZacharski, Anthony H., Alan Rosenblat, Erin Wagner, and Adam Teufel. "FASB statement on fair value measurements." Journal of Investment Compliance 8, no. 1 (March 20, 2007): 36–39. http://dx.doi.org/10.1108/15285810710739355.
Full textSen, Reema, and Eva Kahana. "Productive Aging in India: Pre-Retirement Perceptions, Priorities, and Gendered Perspectives." Innovation in Aging 4, Supplement_1 (December 1, 2020): 112. http://dx.doi.org/10.1093/geroni/igaa057.370.
Full textNeedles, Belverd E. "Graeber Companies, Inc.: Examining Impairment of Equity-Owned Investments." Issues in Accounting Education 27, no. 4 (June 1, 2012): 1215–41. http://dx.doi.org/10.2308/iace-50234.
Full textMcEnally, Rebecca. "Fair Value Financial Reporting." CFA Institute Magazine 18, no. 1 (January 2007): 25–26. http://dx.doi.org/10.2469/cfm.v18.n1.4417.
Full textBrown, Ken W. "HISTORY OF FINANCIAL REPORTING MODELS FOR AMERICAN COLLEGES AND UNIVERSITIES: 1910 TO THE PRESENT." Accounting Historians Journal 20, no. 2 (December 1, 1993): 1–29. http://dx.doi.org/10.2308/0148-4184.20.2.1.
Full textBout, Bert-Jan, Ralph Ter Hoeven, and Henk Langendijk. "Fair-value-accounting, inactieve markten en procycliciteit." Maandblad Voor Accountancy en Bedrijfseconomie 84, no. 1 (January 1, 2010): 7–26. http://dx.doi.org/10.5117/mab.84.10881.
Full textWhittington, Geoffrey. "Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View." Abacus 44, no. 2 (June 2008): 139–68. http://dx.doi.org/10.1111/j.1467-6281.2008.00255.x.
Full textSvoboda, P. "Application of new approaches in recognizing leases on the part of the lessee in the selected companies in the Czech Republic." Agricultural Economics (Zemědělská ekonomika) 57, No. 7 (August 1, 2011): 340–49. http://dx.doi.org/10.17221/87/2011-agricecon.
Full textDvořáková, Dana. "Fair Value Measurement in Financial Reporting." European Financial and Accounting Journal 6, no. 1 (March 1, 2011): 60–75. http://dx.doi.org/10.18267/j.efaj.39.
Full textHodder, Leslie. "Fair Value Measurement in Financial Reporting." Foundations and Trends® in Accounting 8, no. 3-4 (2014): 143–270. http://dx.doi.org/10.1561/1400000030.
Full textWallace, Marsha. "Performance Reporting under Fair Value Accounting." North American Actuarial Journal 6, no. 1 (January 2002): 28–61. http://dx.doi.org/10.1080/10920277.2002.10596028.
Full textAlexander, David, Carmen Giorgiana Bonaci, and Razvan V. Mustata. "Fair Value Measurement in Financial Reporting." Procedia Economics and Finance 3 (2012): 84–90. http://dx.doi.org/10.1016/s2212-5671(12)00124-4.
Full textCaskey, Judson, and John S. Hughes. "Assessing the Impact of Alternative Fair Value Measures on the Efficiency of Project Selection and Continuation." Accounting Review 87, no. 2 (October 1, 2011): 483–512. http://dx.doi.org/10.2308/accr-10201.
Full textNurnberg, Hugo, and LeeSeok Hwang. "A Microsoft Excel template to estimate stock option fair value under FASB 123." Journal of Corporate Accounting & Finance 10, no. 1 (1998): 99–106. http://dx.doi.org/10.1002/(sici)1097-0053(199823)10:1<99::aid-jcaf10>3.0.co;2-e.
Full textRyabova, Tatyana S., Keji Chen, Gary Taylor, and Rishma Vedd. "Fair Value and Abnormal Audit Fees." International Journal of Accounting and Financial Reporting 8, no. 3 (July 24, 2018): 91. http://dx.doi.org/10.5296/ijafr.v8i3.13453.
Full textCore, John E., Wayne R. Guay, and S. P. Kothari. "The Economic Dilution of Employee Stock Options: Diluted EPS for Valuation and Financial Reporting." Accounting Review 77, no. 3 (July 1, 2002): 627–52. http://dx.doi.org/10.2308/accr.2002.77.3.627.
Full textHe, Liyu. "Discount rate behaviour in fair value reporting." Journal of Behavioral and Experimental Finance 28 (December 2020): 100386. http://dx.doi.org/10.1016/j.jbef.2020.100386.
Full textKubic, Matthew. "Time to Get It Right: An Examination of Post-Acquisition Fair Value Adjustments." Journal of Financial Reporting 6, no. 1 (January 14, 2021): 109–35. http://dx.doi.org/10.2308/jfr-2018-0022.
Full textCheng, Kang. "Accounting Discretion and Fair Value Reporting: A Study of US Banks’ Fair Value Reporting of Mortgage-Backed-Securities." Journal of Business Finance & Accounting 39, no. 5-6 (May 29, 2012): 531–66. http://dx.doi.org/10.1111/j.1468-5957.2012.02288.x.
Full textLaghi, Enrico, Sabrina Pucci, Marco Tutino, and Michele Di Marcantonio. "Fair value hierarchy in financial instrument disclosure. Is there transparency for investors? Evidence from the banking industry." Journal of Governance and Regulation 1, no. 4 (2012): 23–38. http://dx.doi.org/10.22495/jgr_v1_i4_p2.
Full textCardao-Pito, Tiago. "Enlightenment value theories and the three levels in fair value accounting." Accounting History 25, no. 4 (July 9, 2020): 625–35. http://dx.doi.org/10.1177/1032373220934895.
Full textRupić, Bojan, and Ljiljana Bonić. "Fair Value Concept Specifics in Financial Reporting and Auditing." Economic Themes 53, no. 1 (March 1, 2015): 119–41. http://dx.doi.org/10.1515/ethemes-2015-0008.
Full textBarth, Mary E. "Why It's Not Fair to Blame Fair Value: Financial Reporting Debate." IESE Insight 7 (December 15, 2010): 48–54. http://dx.doi.org/10.15581/002.art-1867.
Full textMarkarian, Garen. "THE CRISIS AND FAIR VALUES: ECHOES OF EARLY TWENTIETH CENTURY DEBATES?" Accounting Historians Journal 41, no. 1 (June 1, 2014): 35–60. http://dx.doi.org/10.2308/0148-4184.41.1.35.
Full textPinto, Inês, and Manuel Caldeira Pais. "Fair value accounting choice." Journal of European Real Estate Research 8, no. 2 (August 3, 2015): 130–52. http://dx.doi.org/10.1108/jerer-09-2014-0032.
Full textAdegboyegun, A. E., E. Ben-Caleb, A. O. Ademola, J. U. Madugba, and D. F. Eluyela. "Fair Value Accounting and Corporate Reporting in Nigeria: A Logistics Regression Approach." International Journal of Financial Research 11, no. 2 (March 16, 2020): 301. http://dx.doi.org/10.5430/ijfr.v11n2p301.
Full textBarth, Mary E., and Wayne R. Landsman. "Using Fair Value Earnings to Assess Firm Value." Accounting Horizons 32, no. 4 (June 1, 2018): 49–58. http://dx.doi.org/10.2308/acch-52156.
Full textRyan, Stephen G., Robert H. Herz, Teresa E. Iannaconni, Laureen A. Maines, Krishna Palepu, Catherine M. Schrand, Douglas J. Skinner, and Linda Vincent. "Reporting Fair Value Interest and Value Changes on Financial Instruments." Accounting Horizons 16, no. 3 (September 1, 2002): 259–67. http://dx.doi.org/10.2308/acch.2002.16.3.259.
Full textParker, David. "Valuation of airports for financial reporting: fair value?" Journal of Property Investment & Finance 29, no. 6 (September 27, 2011): 677–92. http://dx.doi.org/10.1108/14635781111171805.
Full textElbannan, Mohamed A., and Mona A. Elbannan. "Information content of SFAS 157 fair value reporting." Journal of International Accounting, Auditing and Taxation 25 (2015): 31–45. http://dx.doi.org/10.1016/j.intaccaudtax.2015.10.001.
Full textBira, Dr Nada Kaki, and Layla Naji Majeed Al Fatlawi. "The role of using fair value on relevance and representation faithfulness of accounting information in accordance with the Common Conceptual Framework (FASB-IASB)." Restaurant Business 118, no. 12 (December 5, 2019): 142–65. http://dx.doi.org/10.26643/rb.v118i12.13092.
Full textLiang, Lihong, and Edward J. Riedl. "The Effect of Fair Value versus Historical Cost Reporting Model on Analyst Forecast Accuracy." Accounting Review 89, no. 3 (December 1, 2013): 1151–77. http://dx.doi.org/10.2308/accr-50687.
Full textPolo, Andrea. "Fair value and corporate governance." Corporate Ownership and Control 6, no. 1-3 (2008): 382–84. http://dx.doi.org/10.22495/cocv6i1c3p5.
Full textHsu, Hui-Wen. "CEO Overconfidence and Fair Value Reporting-the Moderating Effect of Corporate Governance." Asian Journal of Finance & Accounting 9, no. 1 (February 25, 2017): 136. http://dx.doi.org/10.5296/ajfa.v9i1.10763.
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