Fair Value Accounting: Implications for Financial Reporting and Performance Measurement

• 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
• Institution: Singapore Management University

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...