As regulators work to converge U.S. Generally Accepted Accounting Principles (GAAP) with International Financial Reporting Standards (IFRS), several key differences remain, most notably the different ...
IFRS (International Financial Reporting Standards), which will be mandatory for EU-listed, Australian and certain Russian companies from 2005, makes constant reference to value: recoverable value, ...
The IVSC and the IFRS Foundation said Thursday they have a shared interest in the consistent measurement of fair value for financial reporting, noting that certain standards issued by the ...
Journal of Accounting Research, Vol. 53, No. 5 (DECEMBER 2015), pp. 915-963 (49 pages) We outline several properties of IFRS that potentially affect the contractibility or the transparency of ...
Hawkins, David F., Vincent Marie Dessain, and Andrew Barron. "Silic (A): Choosing Cost or Fair Value on Adoption of IFRS." Harvard Business School Case 108-030, September 2007. (Revised January 2008.) ...
Jayme Fagas, Global Head of Valuations & Transparency with Thomson Reuters talks about the difficulties in valuing illiquid and OTC assets in accordance with IFRS and AIFMD, the challenges associated ...
Riedl, Edward J. "Land Securities Group (A): Choosing Cost or Fair Value on Adoption of IFRS." Harvard Business School Case 105-014, August 2004. (Revised February 2008.) ...
STATEMENT ON AUDITING STANDARDS (SAS) NO. 101, Auditing Fair Value Measurements and Disclosures, gives auditors guidance on understanding how an entity’s management calculates fair value and on ...
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