Impact of Fair Value Adoption in National and International Frameworks for the Business Accounting and Reporting

被引：0

作者：

Mokosova, Dasa ^{[1
]}

Bednarova, Beata ^{[1
]}

Tkacova, Lenka ^{[1
]}

机构：

[1] FHI EU Bratislave, Katedra Uctovnictva & Auditorstva, Bratislava, Slovakia

来源：

FINANCIAL MANAGEMENT OF FIRMS AND FINANCIAL INSTITUTIONS: 9TH INTERNATIONAL SCIENTIFIC CONFERENCE PROCEEDINGS, PTS I-III | 2013年

关键词：

IFRS; fair value; measurement basis;

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This paper is devoted to the new rules of determining and reporting fair value in accordance with the newly adopted IFRS 13 Fair Value Measurement. We specifically define measurement techniques; we characterize an application of the definition of fair value to measure assets and liabilities. There is an analysis of measurement at fair value in accordance with the national and international regulation from a theoretical point of view as well as its practical usage to measure the assets and liabilities in the national and international accounting legislation.

引用

页码：589 / 596

页数：8

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