Fair Value Accounting: Implications for Financial Reporting and Performance Measurement
The article examines gradual but significant shifts in financial reporting through the use of fair value information in accounting for financial instruments and impairment tests. Some of the critical challenges of fair value accounting, including impact on managerial performance are examined in the...
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| 格式: | text |
| 語言: | English |
| 出版: |
Institutional Knowledge at Singapore Management University
2005
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| 主題: | |
| 在線閱讀: | https://ink.library.smu.edu.sg/soa_research/319 |
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| 機構: | Singapore Management University |
| 語言: | English |