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The Decision Usefulness of Additional Fair Value Disclosures

of the fair value (gain vs. loss) the results indicate that with a fair value gain, none of the disclosure information increases decision;

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Fair Value Accounting

and relevant information, the global financial crisis led to a considerable debate about the usefulness of fair value accounting. The study;

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Financial Accounting Theory

Markets;the Value Relevance of Accounting Information;the Valuation Approach to Decision Usefulness;Valuation Applications;the Efficient;

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The EU Emission Trading Scheme

. This study empirically assesses the usefulness of various accounting alternatives and provides evidence that cost and fair value approaches;

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Financial Reporting under IAS/IFRS

. The book also focuses on fair value accounting, which is widely controversial. All these issues are of considerable interest for standard;

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Mark to Market Accounting Standards

the linkages that exist between fair value accounting standards and the usefulness of information provided by financial institutions. In the;

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The Deciding Factor

create business value. Larry E. Rosenberger (San Rafael, CA) is the former CEO of Fair Isaac and Fair Isaac's first Research Fellow. John;

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Corporate Reporting in India

''Since the emergence of corporate form of business organization, accountability through periodic disclosures has been the foundation;

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Mandatory Non-financial Risk-Related Disclosure

relationship between risk disclosures and firm value is under researched, as the risk literature mainly focuses on the incentives question, related to;

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Mandatory Non-financial Risk-Related Disclosure

relationship between risk disclosures and firm value is under researched, as the risk literature mainly focuses on the incentives question, related to;

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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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Fair Value and Pension Fund Management

The papers collected in this book are about the application of fair-value principles to accounting for pensions and its consequences for;

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Fair Value For Financial Reporting

Is Purchase Price Equal to Fair Value? With the FASB changing the requirements for increasing categories of assets and liabilities to be;

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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 Accounting Fraud

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

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The Decision Usefulness Theory of Accounting

This book ties together selected contributions by George Staubus to the early development of the decision-usefulness theory of financial;

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Fair Value in Accounting

Fair Value Accounting: From Theory to Practice is a comprehensive guide to fair value measurement – one of the foundations of modern;

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The Routledge Companion to Fair Value and Financial Reporting

volume, it: examines the use of fair value in international financial reporting standards and the US standard SFAS 157 Fair Value;

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The Decision Usefulness Theory of Accounting: A Limited History

This book ties together selected contributions by George Staubus to the early development of the decision-usefulness theory of financial;

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Decision Synthesis

detailed guide to the principles of decision theory. The authors introduce the literature on key ideas such as value theory, subjective probability;

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Legal Issues in Pediatrics and Adolescent Medicine, Second Edition, Revised and

This book is one of four publications intended to engage a broad range of persons in informed decision-making regarding key health and;

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The Routledge Companion to Fair Value in Accounting

The concept of fair value marked a major departure from traditional cost accounting. In theory, under this approach a balance sheet that;

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The Routledge Companion to Fair Value in Accounting

The concept of fair value marked a major departure from traditional cost accounting. In theory, under this approach a balance sheet that;

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The Professional's Guide to Fair Value

An all-encompassing guide to the elements and basics of fair value With the important role fair value is playing in the creation of a;

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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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Valuation For Financial Reporting

Interests in Consolidated Financial Statements; and SFAS 157, Fair Value Measurements. The new edition furthers the elements of fair value;

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Fair Value Measurement

of the properties? The guidance on measuring fair value is dispersed across many standards and not always consistent. The IASB issued an exposure;

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