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...
Saved in:
| Main Author: | |
|---|---|
| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2005
|
| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/319 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Institution: | Singapore Management University |
| Language: | English |