The practice of fair value accounting in Singapore
Traditionally, the objective of accounting is to report on how well a steward was managing the resources entrusted to him. However, there is a shift in emphasis in financial reporting from stewardship to decision making usefulness. With this shift, fair value accounting has grown in importance.
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| Main Authors: | , , |
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| Other Authors: | |
| Format: | Final Year Project |
| Language: | English |
| Published: |
2014
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| Subjects: | |
| Online Access: | http://hdl.handle.net/10356/59461 |
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| Institution: | Nanyang Technological University |
| Language: | English |
| Summary: | Traditionally, the objective of accounting is to report on how well a steward was managing the resources entrusted to him. However, there is a shift in emphasis in financial reporting from stewardship to decision making usefulness. With this shift, fair value accounting has grown in importance. |
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