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IFRS, Fair Value and Corporate Governance

companies IFRS, and most particularly the concept of fair value in IAS 39, has amounted to a phase shift - which is prerequisite to achieving;

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Wiley Guide to Fair Value Under IFRS

Value and its implementation. IFRS Fair Value Guide helps accountants and auditors implement all the Fair Value requirements of IFRS. Divided;

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Fair Value in Accounting

-day accounting. Fair value measurement is extremely important since it touches upon both accounting and finance. Many items in the financial;

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Is Fair Value Fair?

of external reporting to the fore. Is Fair Value Fair? Financial Reporting in an International Perspective contains contributions from many highly;

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Fair Value-Bewertung immaterieller Vermögenswerte nach IFRS

Unternehmenszusammenschlussen. Im Zuge der Kaufpreisallokation erfolgt die bilanzielle Abbildung dieser Werttreiber zum Fair Value. Allerdings gehen mit der Fair Value;

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Fair Value Accounting

Fair value accounting is viewed as a major feature of IFRS and several standards either require assets to be measured at fair value or at;

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IFRS 13 Fair Value Measurement. Eine kritische Wurdigung der Bestimmung des Kapitalkostensatzes

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Bilanzierung und Bewertung von Immobilien nach IAS/IFRS

die zur Ermittlung des Fair Value geeigneten Wertermittlungsverfahren betrachtet, sowie die aktuelle Bilanzierungs- und Bewertungspraxis von;

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Internationale Rechnungslegungsvorschriften fur Versicherungsunternehmen

der Fertigstellung ist nicht vor 2007 zu rechnen. IFRS 4 sieht vor, dass auch fur die Passivseite der Versicherungsbilanz der Fair Value-Ansatz zum Tragen;

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Fair Value Accounting Fraud

Essential guidance on the new fair value rules for accounting managers, auditors, and fraud investigators Fair Value accounting;

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Rechnungslegung zum fair value

Ausgangspunkt der Arbeit ist die anhaltende Hinwendung der kapitalmarktorientierten Rechnungslegung zur fair-value-Bewertung. Dieser;

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Corporate Governance and Firm Value

the relationship between corporate governance and the value of a firm in emerging and developed financial markets by using sophisticated;

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Accounting in Asia

firms; Fair value accounting usefulness and implementation Obstacles; Funding organisations: the conflict between the creative versus scientific;

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Die Allokation des Unternehmenskaufpreises nach IFRS - Konsequenzen fur Erst- und Folgebilanzierung

von Regelungen grundlegend neu gestaltet, um eine noch realistischere Ermittlung des Fair Value eines erworbenen Unternehmens zu gewahrleisten;

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Intermediate Accounting IFRS 2E

tools global accounting students need to understand what IFRS is and how it is applied in practice. The emphasis on fair value, the proper;

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Corporate Governance and Financial Management

risks and higher firm value.;

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Corporate Governance & the Firm

usefulness of corporate governance to different constituencies, especially to firm value, performance, and financial reporting quality.;

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Corporate Governance, Agency Theory & Firm Value

about the exact nature of the relationships between these mechanisms and firm value. Moreover, the mixed findings in the literature have;

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Corporate Boards That Create Value

elevation of the value that boards should create and show how to apply the Policy Governance design to commanding company performance. Corporate;

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Absolute Essentials of Corporate Governance

This shortform textbook, a concise overview of the development and current state of corporate governance, provides a critical narrative on;

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U.S. Corporate Governance

maximize their efficiency and value. In this collection of classic and current articles from the Journal of Applied Corporate Finance, thought;

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U.S. Corporate Governance

maximize their efficiency and value. In this collection of classic and current articles from the Journal of Applied Corporate Finance, thought;

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Law, Corporate Governance and Accounting

The growing internationalization of markets, the relaxation of constraints on capital flows between countries, and the creation;

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Law, Corporate Governance and Accounting

The growing internationalization of markets, the relaxation of constraints on capital flows between countries, and the creation;

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Comparative Research on Earnings Management, Corporate Governance, and Economic Value

. Comparative Research on Earnings Management, Corporate Governance, and Economic Value is focused on the investigation of key challenges and;

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International Accounting

focuses on the accounting issues related to international business activities and foreign operations. This edition also includes substantially;

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Ermessensspielraume Bei Der Fair-Value-Ermittlung Immaterieller Vermoegenswerte

die beizulegenden Zeitwerte (Fair Value Konzeption) demzufolge mittels zukunftsorientierter Barwertverfahren "synthetisch" ermittelt werden mussen;

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