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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Main Author:	TAN, Pearl Hock Neo
Format:	text
Language:	English
Published:	Institutional Knowledge at Singapore Management University 2005
Subjects:	Accounting Asian Studies Corporate Finance
Online Access:	https://ink.library.smu.edu.sg/soa_research/319
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Institution:	Singapore Management University
Language:	English

id	sg-smu-ink.soa_research-1318
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spelling	sg-smu-ink.soa_research-13182010-09-22T09:36:03Z Fair Value Accounting: Implications for Financial Reporting and Performance Measurement TAN, Pearl Hock Neo 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 article. 2005-05-01T07:00:00Z text https://ink.library.smu.edu.sg/soa_research/319 Research Collection School Of Accountancy eng Institutional Knowledge at Singapore Management University Accounting Asian Studies Corporate Finance
institution	Singapore Management University
building	SMU Libraries
continent	Asia
country	Singapore Singapore
content_provider	SMU Libraries
collection	InK@SMU
language	English
topic	Accounting Asian Studies Corporate Finance
spellingShingle	Accounting Asian Studies Corporate Finance TAN, Pearl Hock Neo Fair Value Accounting: Implications for Financial Reporting and Performance Measurement
description	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 article.
format	text
author	TAN, Pearl Hock Neo
author_facet	TAN, Pearl Hock Neo
author_sort	TAN, Pearl Hock Neo
title	Fair Value Accounting: Implications for Financial Reporting and Performance Measurement
title_short	Fair Value Accounting: Implications for Financial Reporting and Performance Measurement
title_full	Fair Value Accounting: Implications for Financial Reporting and Performance Measurement
title_fullStr	Fair Value Accounting: Implications for Financial Reporting and Performance Measurement
title_full_unstemmed	Fair Value Accounting: Implications for Financial Reporting and Performance Measurement
title_sort	fair value accounting: implications for financial reporting and performance measurement
publisher	Institutional Knowledge at Singapore Management University
publishDate	2005
url	https://ink.library.smu.edu.sg/soa_research/319
_version_	1770568739208560640

Fair Value Accounting: Implications for Financial Reporting and Performance Measurement

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