Developments in Fair Value Measurement: Some IFRS 13 View

机译：公允价值计量的发展：某些IFRS 13视图

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Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result of the convergence process between IFRS and U.S. GAAP was adopting IFRS 13 - Fair Value Measurement in May 2011. The objective of IFRS 13 is to unify the approaches to determining fair value under IFRSs. The aim of this paper is to offer a comprehensive evaluation of the pros and cons that this standard brings.

机译：财务会计中的度量是最近几十年来讨论最多的问题。 IFRS与美国公认会计原则之间的融合过程的最后一个非常重要的结果是于2011年5月采用了IFRS 13-公允价值计量。IFRS13的目标是统一根据IFRS确定公允价值的方法。本文的目的是对该标准带来的利弊进行全面评估。

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来源
《Recent researches in applied economics》|2011年|p.151-156|共6页
会议地点 Iasi(RO);Iasi(RO)
作者
DANA DVORAKOVA;
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作者单位

Department of Financial Accounting and Auditing University of Economics Prague W. Churchill Sq. 4, 130 67 Prague 3 CZECH REPUBLIC;

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会议组织
原文格式 PDF
正文语种 eng
中图分类经济计划与管理;
关键词
measurement; fair value; historical cost; accounting; assets; liabilities;

机译：测量;公允价值；历史成本;会计;资产;负债;

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2. The Impact of Fair Value Measurements on Income Statement: IFRS 13 an Application Study in Insurance Companies [J] . Nour Aldeen M. Ghafeer, Abdul Aziz A. Abdul Rahman Research Journal of Finance and Accounting . 2014,第16期

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3. The Impact of Fair Value Measurements on Income Statement: IFRS 13 an Application Study in Insurance Companies [J] . Nour Aldeen M. Ghafeer, Abdul Aziz A. Abdul Rahman Research Journal of Finance and Accounting . 2014,第16期

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4. Developments in Fair Value Measurement: Some IFRS 13 View [C] . DANA DVORAKOVA World Multiconference on Applied Economics, Business and Development . 2011

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Developments in Fair Value Measurement: Some IFRS 13 View

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