Relevant bibliographies by topics / IFRS-FVA

Contents

  1. Journal articles
  2. Dissertations / Theses

Academic literature on the topic 'IFRS-FVA'

Author: Grafiati
Published: 2 June 2025
Last updated: 31 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'IFRS-FVA.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Journal articles on the topic "IFRS-FVA"

1

Mubaideen, Ahmed Mohammad, Nur Hidayah Laili, Nurul Nazlia Jamil, and Khairil Faizal Khairi. "THE EFFECT OF FAIR VALUE ACCOUNTING ON EARNINGS QUALITY IN JORDANIAN BANKING AND REAL ESTATE SECTORS: CONCEPTUAL PERSPECTIVE." iBAF e-Proceedings 11, no. 1 (2024): 101–15. http://dx.doi.org/10.33102/wn242j72.

Full text
Abstract:
This study aims to explore the concept of Fair Value Accounting (FVA) and its effects on Earnings Quality (EQ) measures within the banking and real estate sectors listed on the Amman Stock Exchange (ASE). The significance of the study is derived from the importance of FVA, as the quality of accounting earnings is a crucial component in measuring the quality of financial reports based on FVA. EQ represents the ability to predict future earnings and the stability of bank earnings through EQ measurements. The introduction of International Financial Reporting Standards (IFRS) has mandated complian
APA, Harvard, Vancouver, ISO, and other styles
2

Tsunogaya, Noriyuki, and Andreas Hellmann. "Using arguments and myths to lobby over controversial accounting issues: evidence from Japan." Pacific Accounting Review 32, no. 3 (2020): 355–90. http://dx.doi.org/10.1108/par-01-2019-0003.

Full text
Abstract:
Purpose This study aims to examine the (overt) arguments and (covert) myths the Business Accounting Council (BAC) members have used to lobby over controversial accounting issues, such as the application of fair value accounting (FVA) and the adoption of International Financial Reporting Standards (IFRS) in Japan. Design/methodology/approach The authors used a content analysis to examine 85 statements included in multiperiod BAC meeting minutes and 68 articles prepared by International Accounting Standards Board (IASB) representatives from Japan. Findings The results reveal that together with t
APA, Harvard, Vancouver, ISO, and other styles
3

Haliding, Safri. "The Critical Aspect on Fair Value Accounting and its Implication to Islamic Financial Institutions." Global Review of Islamic Economics and Business 1, no. 3 (2015): 210. http://dx.doi.org/10.14421/grieb.2014.013-05.

Full text
Abstract:
Recently, fair value measurement and its implication in accounting standards have been increasing (Ramanna, 2006). One of the important aspects of financial reporting is measurement (Barth, 2007). Barlev and Haddad (2003) state that the fair value accounting(FVA) paradigm replaced the historical cost accounting (HCA) in the development of accounting standards that FVA is more value relevant that HCA probably did not provide the real financial information and income. However, previously studies mention that fair value accounting suffers from some serious limitations and disadvantages such as is
APA, Harvard, Vancouver, ISO, and other styles
4

Bout, Bert-Jan, Ralph Ter Hoeven, and Henk Langendijk. "Fair-value-accounting, inactieve markten en procycliciteit." Maandblad Voor Accountancy en Bedrijfseconomie 84, no. 1 (2010): 7–26. http://dx.doi.org/10.5117/mab.84.10881.

Full text
Abstract:
In deze bijdrage besteden wij aandacht aan de gevolgen van inactiviteit van de markten voor de wijze waarop de fair value van financiële instrumenten wordt bepaald. De bestaande IFRS hieromtrent en de aanvullende guidance van de door de Financial Accounting Standards Board (FASB) en International Accounting Standards Board (IASB) opgerichte Expert Advisory Panel (EAP) worden in dit kader behandeld. Tevens bespreken wij de vermeende procyclische werking van waardering tegen fair value aan de hand van een aantal onderzoeksrapporten die nader ingaan op de achtergronden en oorzaken van de invloed
APA, Harvard, Vancouver, ISO, and other styles
5

Bout, Bert-Jan, Hoeven Ralph Ter, and Henk Langendijk. "Fair-value-accounting, inactieve markten en procycliciteit." Maandblad Voor Accountancy en Bedrijfseconomie 84, no. (1) (2010): 7–26. https://doi.org/10.5117/mab.84.10881.

Full text
Abstract:
In deze bijdrage besteden wij aandacht aan de gevolgen van inactiviteit van de markten voor de wijze waarop de fair value van financiële instrumenten wordt bepaald. De bestaande IFRS hieromtrent en de aanvullende guidance van de door de Financial Accounting Standards Board (FASB) en International Accounting Standards Board (IASB) opgerichte Expert Advisory Panel (EAP) worden in dit kader behandeld. Tevens bespreken wij de vermeende procyclische werking van waardering tegen fair value aan de hand van een aantal onderzoeksrapporten die nader ingaan op de achtergronden en oorzaken van de invloed
APA, Harvard, Vancouver, ISO, and other styles
6

W.H.T., Gunawardhana and Prof. Kennedy D. Gunawardane. "CHALLENGES AND BARRIERS OF ADOPTING FAIR VALUE ACCOUNTING FOR REAL ESTATE VALUATION IN PUBLIC LISTED COMPANIES -SRI LANKA." May 21, 2015. https://doi.org/10.5281/zenodo.17833.

Full text
Abstract:
Sri  Lanka  adopted  IFRS  with  effect  from  1st January  2012.With  IFRS  gaining  rapid  acceptance across the globe with over a 100 countries adopting it, Sri Lanka too is now in line  with the global trend in enabling a common language for financial reporting processes following  the adoption of IFRS. The Adoption of IFRS is a major breakthrough for companies in Sri Lanka  as  they  will  have  a  common,  high  quality  and  internationally  accepted  se
APA, Harvard, Vancouver, ISO, and other styles
7

Allini, Alessandra, Rosanna Spanò, Ning Du, and Joshua Ronen. "Fair value accounting from the users’ perspective: an experiment on how financial analysts rely on fair value estimates in their decisions." Meditari Accountancy Research ahead-of-print, ahead-of-print (2021). http://dx.doi.org/10.1108/medar-11-2020-1096.

Full text
Abstract:
Purpose The current paper aims to understand whether fair value accounting (FVA) affects analysts’ loan approval decisions and default risk judgments. Design/methodology/approach This study focusses on three issues: unrealized gain or loss resulting from FV measurement recognized in other comprehensive income (OCI), recognition of assets at FV or historical cost and the disclosure or non-disclosure of the FV of collateral assets. It uses an experiment carried out with a sample of 29 CFA analysts. Findings The results show that all three issues have a significant effect on analysts’ judgment an
APA, Harvard, Vancouver, ISO, and other styles
8

Punko, Andrii. "FAIR VALUATION IN VALUE-BASED ACCOUNTING: AN ANALYSIS OF FOREIGN WORKS." PROBLEMS OF SYSTEMIC APPROACH IN THE ECONOMY, no. 4(97) (2024). https://doi.org/10.32782/2520-2200/2024-4-12.

Full text
Abstract:
The article analyses foreign works related to fair valuation in value-based management. The purpose of the article is to create a theoretical and methodological basis for further development of research on the issues of fair value-based accounting. Theoretical studies by foreign scholars demonstrate that the concept of fair value has become a common standard for large enterprises in most countries of the world, but they highlight a number of problems and inconsistencies associated with the use of this valuation method. In their theoretical studies, the authors mainly focus on the evolution of
APA, Harvard, Vancouver, ISO, and other styles
9

Patsis, Paris, Angelos Liapis, and Galanos Christos. "A Consistent Implementation of IFRS 13 and IAS 36 for Non-current Assets." KnE Social Sciences, February 1, 2023. http://dx.doi.org/10.18502/kss.v8i1.12651.

Full text
Abstract:
There is much debate for both the academic community and accounting professionals with respect to the use of fair value and cost accounting, as well as the application of impairment to current and non-current assets. Fair value and impairment are two related concepts, the reason being that in order to proceed with the latter, the current market price of an asset should first be measured. IAS 36 came into force to stipulate that no asset should be valued above its current actual value. Assets’ revaluation affects not only the companies’ outcome but also the applied depreciation method, which mu
APA, Harvard, Vancouver, ISO, and other styles

Dissertations / Theses on the topic "IFRS-FVA"

1

Alharasis, Esraa Esam. "The Impact of Fair Value Disclosure on Audit Fees of Jordanian Listed firms." Thesis, 2021. https://vuir.vu.edu.au/42513/.

Full text
Abstract:
The ever-increasing use of Fair Value Accounting (FVA) is preferable in promoting such benefits as relevant financial information and improving transparency of financial reporting compared to traditional accounting methods (McDonough et al. 2020). At the same time, the passage of FVA introduces substantial difficulties from the audit perspective in obtaining and confirming fair value inputs (Bradley & Sun 2021; Griffith 2020). Given the rising use of complex estimates of FVA, the problem of management bias can lead to demands for high-quality audit services. Consequently, more audit effort and
APA, Harvard, Vancouver, ISO, and other styles
We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!

To the bibliography