Fair Value Accounting

The presentation examines the shifting landscape of financial reporting and the long-term implications of the introduction of new requirements for accountants to incorporate fair value information in financial statements and to assess fair value amounts of reported assets and liabilities.

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Bibliographic Details
Main Author: TAN, Pearl Hock Neo
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2004
Subjects:
Online Access:https://ink.library.smu.edu.sg/soa_research/630
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Institution: Singapore Management University
Language: English
Description
Summary:The presentation examines the shifting landscape of financial reporting and the long-term implications of the introduction of new requirements for accountants to incorporate fair value information in financial statements and to assess fair value amounts of reported assets and liabilities.