Статті в журналах з теми "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.
Повний текст джерелаZamora-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.
Повний текст джерелаTritschler, 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.
Повний текст джерелаChasteen, 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.
Повний текст джерелаGray, 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.
Повний текст джерелаLinsmeier, 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.
Повний текст джерелаPompili, 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.
Повний текст джерелаHaliding, 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.
Повний текст джерелаTutino, 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.
Повний текст джерелаWahlen, 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.
Повний текст джерелаSmith, 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.
Повний текст джерелаAngelo, 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.
Повний текст джерелаJacob, 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.
Повний текст джерелаFischer, 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.
Повний текст джерелаDickinson, 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.
Повний текст джерелаBeccace, 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.
Повний текст джерелаZacharski, 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.
Повний текст джерелаSen, 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.
Повний текст джерелаNeedles, 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.
Повний текст джерелаMcEnally, 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.
Повний текст джерелаBrown, 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.
Повний текст джерелаBout, 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.
Повний текст джерелаWhittington, 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.
Повний текст джерелаSvoboda, 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.
Повний текст джерелаDvořáková, 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.
Повний текст джерелаHodder, 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.
Повний текст джерелаWallace, 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.
Повний текст джерелаAlexander, 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.
Повний текст джерелаCaskey, 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.
Повний текст джерелаNurnberg, 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.
Повний текст джерелаRyabova, 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.
Повний текст джерелаCore, 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.
Повний текст джерелаHe, 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.
Повний текст джерелаKubic, 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.
Повний текст джерелаCheng, 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.
Повний текст джерелаLaghi, 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.
Повний текст джерелаCardao-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.
Повний текст джерелаRupić, 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.
Повний текст джерелаBarth, 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.
Повний текст джерелаMarkarian, 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.
Повний текст джерелаPinto, 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.
Повний текст джерелаAdegboyegun, 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.
Повний текст джерелаBarth, 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.
Повний текст джерелаRyan, 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.
Повний текст джерелаParker, 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.
Повний текст джерелаElbannan, 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.
Повний текст джерелаBira, 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.
Повний текст джерелаLiang, 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.
Повний текст джерелаPolo, Andrea. "Fair value and corporate governance." Corporate Ownership and Control 6, no. 1-3 (2008): 382–84. http://dx.doi.org/10.22495/cocv6i1c3p5.
Повний текст джерелаHsu, 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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