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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| المؤلف الرئيسي: | |
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| التنسيق: | text |
| اللغة: | English |
| منشور في: |
Institutional Knowledge at Singapore Management University
2005
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| الوصول للمادة أونلاين: | https://ink.library.smu.edu.sg/soa_research/319 |
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| المؤسسة: | Singapore Management University |
| اللغة: | English |