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Journal articles on the topic 'Primary document fair value'

Author: Grafiati

Published: 3 June 2025

Last updated: 19 July 2025

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1

Alborov, Rolan Arkhipovich, Lyudmila Ivanovna Khoruzhy, Svetlana Mikhailovna Kontsevaya, and Gregory Rolanovich Alborov. "Organization of primary, analytical and synthetic accounting of biological assets and agricultural products." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 10 (October 1, 2020): 6–22. http://dx.doi.org/10.33920/sel-11-2010-01.

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The article substantiates the provisions of appraisal, primary, analytical and synthetic accounting of biological assets and agricultural products at fair value less costs of sale. The methodology is recommended for determining the fair value less costs of selling biological assets and the commercial and non-commercial agricultural products collected (received) from biological assets. Forms of primary documents, accounting registers and, accordingly, recommendations for the organization of primary, analytical, synthetic accounting and analysis of biological assets assessed at fair value less c

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Dr. Neeraj Malik. "Mutual Admissibility of Evidence and Electronic Evidence in Criminal Proceedings as per Bhartiya Sakshya Adhiniyam, 2023." Universal Research Reports 11, no. 4 (2024): 64–72. http://dx.doi.org/10.36676/urr.v11.i4.1311.

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The Bharatiya Sakshya Adhiniyam, 2023 establishes comprehensive evidentiary standards for fair trials, including admissibility of electronic evidence. Clearer definitions of "Document," Primary Electronic Evidence, and relevant provisions of BSA, 2023 requirements associated with the Information Technology Act, 2000 were developed recently. The Supreme Court of India has addressed electronic data tampering and e-record admissibility, while the Central Government Home Affair’s Standing Committee has underlined the necessity of safeguarding digital data integrity and its value. Latest Judicial d

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Huda, Md Nazmul, MHM Alamgir, SM Amir Hossain, et al. "Management of Primary AVN with Total Hip Replacement." Journal of Shaheed Suhrawardy Medical College 12, no. 2 (2022): 87–89. http://dx.doi.org/10.3329/jssmc.v12i2.56888.

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Introduction: Avascular necrosis (AVN) of femoral head is a dreadful and disabling condition. Total Hip Replacement (THR) is an effective solution. In this study we have analyzed the results of total hip replacement performed in ShSMCH, Dhaka for AVN of femoral head from July 2018 up to June 2020. Patients and Methods: In this prospective study, 19 total hip replacement were done. All patients were diagnosed as primary AVN of Ficat and Arlet Grade III and IV. Out of 19 patients, 15 patients operated with cementless pressfit implants and 4 patients with cemented implants. Results: Among the 19

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Zuo, Min, Jiaqi Li, Di Wu, et al. "Advancing document-level event extraction: Integration across texts and reciprocal feedback." Mathematical Biosciences and Engineering 20, no. 11 (2023): 20050–72. http://dx.doi.org/10.3934/mbe.2023888.

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<abstract> <p>The primary objective of document-level event extraction is to extract relevant event information from lengthy texts. However, many existing methods for document-level event extraction fail to fully incorporate the contextual information that spans across sentences. To overcome this limitation, the present study proposes a document-level event extraction model called Integration Across Texts and Reciprocal Feedback (IATRF). The proposed model constructs a heterogeneous graph and employs a graph convolutional network to enhance the connection between document and entit

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Szabó, Dániel Róbert, Anita Borzán, Bernadett Szekeres, and Karina Szászvári. "Human Resource Assessment and Sustainability : Investigating the Measurability of Human Activity." Észak-magyarországi Stratégiai Füzetek 21, no. 2 (2024): 118–27. http://dx.doi.org/10.32976/stratfuz.2024.22.

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Sustainability, as a complex set of goals, has many possible interpretations and approaches the 17 Sustainable Development Goals (SDGs) set out in the document have 169 sub-goals, of which Goal 10 is "reduced inequalities". There are 10 sub-goals linked to this goal, the first of which is aimed at reducing income inequality. Employers have direct responsibility and considerable leeway to develop fair wage systems. For HR professionals, the practical implementation of this is a major task, and their knowledge can therefore be a key factor in achieving SDG 10. In our research, we sought to answe

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Resler, Maryna, Jurij Renkas, and Ivan Rusyn. "Current Trends in the Development of Reporting in the Sphere of Investments in Human Capital." Qubahan Academic Journal 4, no. 3 (2024): 195–208. http://dx.doi.org/10.48161/qaj.v4n3a262.

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In the times of general digitalization, the issue of effective and reliable accounting of human resources is the most urgent for all enterprises, regardless of the form of ownership. In addition to investors who seek to understand the nature of the formation of added value, objective information about the contribution to the development of the common cause is also important for the employees themselves. The purpose of this work is to develop the company’s financial reporting methodology in the context of evaluating the human and intellectual capital of the company’s employees. By developing a

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Someşan, Andreea-Iulia. "Preserving the Patient’s Dignity and Autonomy in the Context of Advance Planning of the Medical Care." Studia Universitatis Babeş-Bolyai Bioethica 65, no. 1-2 (2020): 61–76. http://dx.doi.org/10.24193/subbbioethica.2020.05.

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"Advance planning aims at a time, considered specific for the life ending stages, when the patient will no longer be able to express his/her desire about the medical care performed on the own person. By the history of its introduction through the medical legislation, this document is closely related with the euthanasia concept or the right to put an end to the life that is no longer worth living. From a medical approach, this may suppose the withdrawal of the futile treatments. The patient has the possibility, by elaborating an advance directive, to mention his/her refusal for certain medical

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Maspul, Kurniawan Arif. "Improving the Fourth Wave of Coffee in Sustaining the Coffee Value Chain as Economic Growth in Istanbul." EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi 2, no. 2 (2023): 375–97. http://dx.doi.org/10.56799/ekoma.v2i2.1476.

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Istanbul is well-known for its history, culture, and cuisine, particularly in the food and beverage industry. The expansion of Istanbul's gastronomy industry has created opportunities for small and medium-sized enterprises (SMEs) to contribute to the local economy by developing and promoting local cuisine. Sustainable development in the creative economy sector, particularly in the food and beverage industry, can create a one-stop gastronomy value chain, with stakeholders working together to reinforce each other's ideas and promote long-term growth. Similarly, the development of coffee in Istan

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Edleya Graceille N., Duran,, Bag-ay, Mysiadel S., Hilario, Mary Ann T., Aniwer, Andrian A., Favila, Vanessa Mylle B., and Dr Harrison T. Villanueva. "A Look at the Supply Chain Management of Citrus Wine in Nueva Vizcaya: The Citrus Capital of the Philippines." International Journal of Research and Innovation in Social Science VIII, no. VIII (2024): 3463–80. http://dx.doi.org/10.47772/ijriss.2024.8080257.

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This study aimed to document the supply chain management activities of citrus wine, the challenges faced by key players in the supply chain of Malabing Literacy Organization, Inc. (MALOI), and to provide recommendations for addressing these challenges. Using a qualitative descriptive design and a case study approach, the researchers found that effective fertilizer application, pest and disease control, and using quality seeds significantly enhance the value of citrus fruits. MALOI’s citrus wine is crafted from an exclusive, all-natural recipe without chemical additives and adheres to fair trad

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Lan, Nguyen To. "Entertainment as ritual: the Post-Reform transformation of Hát bội in Southern Vietnam". Asian Education and Development Studies 9, № 1 (2019): 15–25. http://dx.doi.org/10.1108/aeds-01-2018-0012.

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Purpose This article traces the transformation of hát bội, a form of traditional opera in Southern Vietnam, from its primary role as entertainment into a religious activity after the Reform (Đổi Mới) were enacted in 1986. Design/methodology/approach This research is based on ethnological fieldwork complemented by a review of historical documents and of the available literature on hát bội, cultural policies and on data collected from interviews with artists and spectators at the festival at the shrine to the Lady of the Realm. Findings Before 1986, hát bội was performed either as a stand-alone

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Pablo, Vanessa B., Leila Lakindanum Cerdiño, Jomer S. Del Villar, Marilyn D. Buentipo, Antonio V. Maico Jr., and Paraluman L. Veloz. "Piecing Together the Challenges in Appraisal Management of Government Properties for Disposal." International Journal of Research and Innovation in Social Science IX, no. IV (2025): 5233–43. https://doi.org/10.47772/ijriss.2025.90400375.

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There are challenges that needs to be addressed to ascertain objectives and guidelines on disposal of government assets are met in an acceptable manner and practices. The primary purpose of this study is to assess the challenges encountered by local government employees in Albay, Region V categorized according to ocular inspection, price information referencing, appraised value computation and reportorial requirements submission. Data were gathered from non-accountant employees of local government using validated and tested survey questionnaire. Employees are challenged by difficulties in the

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Ratu Winda, Gusrianti, Muhammad Azis, and Masnawaty. "Analysis of Revenue Recognition Based on PSAK No. 23 at PT PLN (Persero) UIP3B Sulawesi." Muhasabatuna : Jurnal Akuntansi Syariah 6, no. 1 (2024): 11–20. http://dx.doi.org/10.54471/muhasabatuna.v6i1.2675.

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The purpose of this research was to find out whether the method applied by PT. PLN (Persero) UIP3B Sulawesi in recognizing and measuring its income is in accordance with the Statement of Financial Accounting Standards (PSAK) No. 23. The method used in this research is a qualitative descriptive method using primary data obtained from interview techniques and direct observation with company finance staff, as well as using secondary data from income recording documents and financial reports of PT PLN (Persero) UIP3B Sulawesi. The results of this research indicate that PT PLN (Persero) UIP3B Sulaw

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Setiabudi, Andang Wirawan, Christianus Yudi Prasetyo, and Audrya Siddharta. "PENGENAAN TANGGUNG JAWAB RENTENG PAJAK PERTAMBAHAN NILAI (PPN) DILIHAT DARI SISI KEADILAN DAN KEPASTIAN HUKUM." Prosiding Working Papers Series In Management 14, no. 1 (2022): 1–21. http://dx.doi.org/10.25170/wpm.v14i1.3463.

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Tax is the biggest source of income for Indonesia. Various targets continue to be made every year to increase the awareness of taxpayers and tax authorities towards taxes. One of them is the implementation of the joint responsibility tax on Value Added Tax (VAT). The imposition of joint responsibility tax is carried out with the aim of ensuring that there are no unpaid taxes by taxpayers in a transaction. This research was conducted by collecting primary data through interviews with informants and also secondary data from journals, books and other written documents to find out whether the impo

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Mišič, Luka. "Equality of Opportunity in the EU: Rethinking the European Pillar of Social Rights in Light of Free Movement as a Supranational Principle of Justice." Ljubljana Law Review 80, no. 2 (2020): 41–75. https://doi.org/10.51940/2020.2.41-75.

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The author interprets equality of opportunity as individuals’ equal access to primary goods, such as income, wealth, education, health regardless of personal circumstances, natural endowments, and constrains and establishes free movement of EU citizens as persons, not workers or self-employed persons, as a supranational principle of justice. More precisely, the author claims that free movement, regardless of citizens’ economic activity or possession of mobile or exportable marketable skills, represents a valid result produced by the supranational application of the fair equality of opportunity

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Chirravuri, Shashidhar*, and Sripada** Sumitra. "Intellectual Property and Traditional Medical Knowledge: Inquiry Into the Understanding of Existing Stake." International Journal of Academic Research 10, no. 3 (2024): 109–15. https://doi.org/10.5281/zenodo.11233851.

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<strong><em>Abstract: </em></strong><em>Traditional medicine is a popular global practice, with a significant portion of the population relying on it for primary health care. In developing countries, 70-80% of the population uses alternative or complementary medicine, such as acupuncture. Traditional medical knowledge holds social, cultural, and scientific value and is crucial to indigenous peoples and local communities. A growing commercial and scientific interest in traditional medicine systems has led to calls for its recognition, respect, preservation, and protection. Intellectual property

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Zhaslan, Smagulov, Amurtaeva Dinara, Temirzhanova Lyazzat, Kussainova Larissa, and Dulatbekov Nurlan. "PUBLIC PROSECUTOR'S SUPERVISION OVER THE OBSERVATION OF CITIZENS' LABOR RIGHTS." Journal of Lifestyle and SDGs Review 5, no. 2 (2024): e2852. http://dx.doi.org/10.47172/2965-730x.sdgsreview.v5.n02.pe02852.

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Objective: The study aims to examine the role of prosecutorial supervision in protecting labor rights in Kazakhstan, assessing its effectiveness in ensuring compliance with labor laws and regulations, identifying challenges and obstacles, and developing recommendations for improvement. Theoretical Framework: This study's theoretical framework combines Social Justice Theory and Regulatory Compliance Framework, integrating labor law, organizational behavior, and institutional theory to ensure labor rights protection and promote social justice through prosecutorial supervision, grounded in organi

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Dewi Mutmainnah. "Hisbah dalam Praktik Diskon Palsu pada Platform E-Commerce." Journal of Management and Social Sciences 3, no. 4 (2024): 131–41. https://doi.org/10.55606/jimas.v3i4.1762.

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E-commerce represents the largest sector within Indonesia's digital economy, with a Gross Merchandise Value (GMV) of USD 62 billion in 2023, projected to grow to USD 82 billion by 2025. However, amidst this rapid growth, the practice of deceptive discounts—manipulating prices to create the illusion of significant price cuts—frequently occurs, causing harm to consumers. Such practices are inherently at odds with the principles of honesty and fairness in Islamic economics. This study examines the role of hisbah in monitoring and preventing deceptive discount practices in e-commerce. The primary

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Baillargeon, Raymond H., Marylène Charette, François Tessier, and Kevin P. Brand. "Clinical Practice Guidelines About Screening for Disruptive Behavior Problems at Well-Child Visits: A Rapid Review of the Literature on the Accuracy of Parents’ Behavioral Concerns." OBM Integrative and Complementary Medicine 7, no. 3 (2022): 1. http://dx.doi.org/10.21926/obm.icm.2203031.

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The current recommendations of the Canadian Paediatric Society about monitoring children’s disruptive behaviors at well-child visits call for screening if behavioral concerns are being raised by parents. But do parents’ concerns about their child’s behavior constitute a reliable means for primary care providers (PCPs) to decide either in favor or against screening? We conducted a rapid systematic review of the literature by identifying documents that cited the landmark study by Glascoe and her colleagues (1991) on the accuracy of behavioral concerns at identifying children with a disruptive be

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Smertina, E., and E. Andriasyan. "Comparative characteristics of application of international standards of financial reporting and Russian accounting standards in modern conditions." Bulletin of Science and Practice, no. 5 (May 14, 2017): 233–38. https://doi.org/10.5281/zenodo.579759.

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Lately we often hear that IFRS is almost no different, but this is a fallacy and in this article we will understand what what exactly are the differences and how they are important. The first impression of Russian accountants with familiarity with IFRS is deceptive. On the one hand, many of the provisions in accounting look similar. On the other – it is unclear why for the development of IFRS have a lot to learn, the salaries of accountants higher than the average, and services on the market are expensive. What are the main differences between IFRS and the company?

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N. Hula, Ibnu Rawandhy, and Adimawati Helingo. "Content Analysis of Gorontalo Dikili Manuscript and the Relevance to Message and Values of Kindness." JURNAL RISET RUMPUN ILMU BAHASA 1, no. 2 (2022): 14–37. http://dx.doi.org/10.55606/jurribah.v1i2.374.

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The study aims to analyze the content of the Gorontalo Dikili manuscript and its relevance to messages and values of kindness. This research is library research with a descriptive qualitative approach. Primary data were collected and identified through documents in the form of manuscripts and written with APG script, totalling 10 main themes and containing 297 couplets. Secondary data in the form of video recordings The data is processed following the stages of philological analysis by reading the manuscript, identification, editing, and interpretation. The interpretation technique is

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Okafor, I. T., J. O. Osarenmwinda, and M. K. Onifade. "Development of Models for Predicting Some Surface Responses in Oblique Metal Cutting Using Mild Steel and Coated Carbide." European Journal of Engineering and Technology Research 6, no. 3 (2021): 34–38. http://dx.doi.org/10.24018/ejers.2021.6.3.2385.

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Oblique metal cutting is a milling process which constitutes the work piece, tool piece, machine centre and the machinist or operator. This research has been able to obtain some responses such as tool life, and the surface roughness. Most machine elements fail due to some poor surface finish errors such as craters, waviness, flay and lay. Previous researchers have focused more on the absolute value of the surface roughness (Ra) and this cannot provide for all the errors encountered on surface texture. The primary aim of this research is to develop models that can predict the surface roughness

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Okafor, I. T., J. O. Osarenmwinda, and M. K. Onifade. "Development of Models for Predicting Some Surface Responses in Oblique Metal Cutting Using Mild Steel and Coated Carbide." European Journal of Engineering and Technology Research 6, no. 3 (2021): 34–38. http://dx.doi.org/10.24018/ejeng.2021.6.3.2385.

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Oblique metal cutting is a milling process which constitutes the work piece, tool piece, machine centre and the machinist or operator. This research has been able to obtain some responses such as tool life, and the surface roughness. Most machine elements fail due to some poor surface finish errors such as craters, waviness, flay and lay. Previous researchers have focused more on the absolute value of the surface roughness (Ra) and this cannot provide for all the errors encountered on surface texture. The primary aim of this research is to develop models that can predict the surface roughness

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Li, Huimin, David Arditi, and Zhuofu Wang. "Transaction costs incurred by construction owners." Engineering, Construction and Architectural Management 21, no. 4 (2014): 444–58. http://dx.doi.org/10.1108/ecam-07-2013-0064.

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Purpose – Transaction costs arise from economic exchange rather than production activities. However, the term “transaction cost” is not consistently defined in the construction industry because the concept of transaction cost is not universally accepted by all stakeholders in construction projects. As a result, empirical studies are few and conflicting because accessing data on transaction costs is problematic, and the interpretation of the data is difficult. The purpose of this paper is to analyze the transaction costs borne by the owner in a construction project from the perspective of trans

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Carmona-Bayonas, Alberto, Paula Jiménez-Fonseca, Ángela Lamarca, et al. "Prediction of Progression-Free Survival in Patients With Advanced, Well-Differentiated, Neuroendocrine Tumors Being Treated With a Somatostatin Analog: The GETNE-TRASGU Study." Journal of Clinical Oncology 37, no. 28 (2019): 2571–80. http://dx.doi.org/10.1200/jco.19.00980.

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PURPOSE Somatostatin analogs (SSAs) are recommended for the first-line treatment of most patients with well-differentiated, gastroenteropancreatic (GEP) neuroendocrine tumors; however, benefit from treatment is heterogeneous. The aim of the current study was to develop and validate a progression-free survival (PFS) prediction model in SSA-treated patients. PATIENTS AND METHODS We extracted data from the Spanish Group of Neuroendocrine and Endocrine Tumors Registry (R-GETNE). Patient eligibility criteria included GEP primary, Ki-67 of 20% or less, and first-line SSA monotherapy for advanced dis

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YUNG, Lawrence. "人類脆弱性與醫療倫理". International Journal of Chinese & Comparative Philosophy of Medicine 11, № 2 (2013): 51–55. http://dx.doi.org/10.24112/ijccpm.111539.

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LANGUAGE NOTE | Document text in Chinese; abstract in English only.In his paper, Professor Lo Ping Cheung complains that bioethics is under the undue influence of liberal individualism. He argues that in prioritizing individual autonomy, the United Nations’ “Universal Declaration on Bioethics and Human Rights” (2005) and the International Bioethics Committee’s “Proposed Outline for a Report on Respect for Human Vulnerability and Personal Integrity” (2009) not only allow but also advocate egoistic behavior. In contrast to Lo’s view, in advocating family co-determinism in healthcare, Confucian b

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Wahid, Muhammad Irsan Y. Hi, Puji Handayati, and Rizky Firmansyah. "Reporting Biological Assets on SAK-ETAP Perspective (A Case Study on Dairy Cattle Farming in Dairy Farming in Oro-Oro Ombo Village, Batu City)." International Journal of Accounting & Finance in Asia Pasific 3, no. 3 (2020): 58–68. http://dx.doi.org/10.32535/ijafap.v3i3.953.

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The purpose of this study was to determine how the accounting treatment of biological assets according to the SAK-ETAP perspective regarding recognition, measurement, reporting and disclosure of financial statements. Suggest that you record financial reports according to SAK ETAP standards so that they can be used as decision-making materials for Oro-oro Ombo's dairy farms. reporting of biological assets in accordance with standards and also in accordance with existing facts can be profitable in the dairy farming business in the future. This research is a qualitative research with a case study

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Mashovets, A. O., and F. M. Luchinkin. "THE ISSUE OF THE FORMATION OF PERSONAL EVIDENCE IN THE JUDICIAL INVESTIGATION IN A CRIMINAL CASE." Bulletin of Udmurt University. Series Economics and Law 31, no. 2 (2021): 277–85. http://dx.doi.org/10.35634/2412-9593-2021-31-2-277-285.

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An investigative model is included in the modern approach to criminal procedural proof. This is most clearly manifested in the process of generating personal evidence. Its central elements are interrogation and other investigative actions, which are aimed at obtaining evidentiary information from persons. The judicial phase is not required in the formation of personal evidence. The court may be satisfied with the knowledge gained by the investigator from different persons. Such information is presented in the form of investigative actions records and other materials of the criminal case. This

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Senyapar, Hafize Nurgul Durmus, and Ramazan Bayindir. "The Research Agenda on Smart Grids: Foresights for Social Acceptance." Energies 16, no. 18 (2023): 6439. http://dx.doi.org/10.3390/en16186439.

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The “smart grid” (SG) refers to an advanced electricity grid system that possesses the capability to effectively co-ordinate the activities of all its connected users, encompassing both energy producers and consumers, with the primary objective of ensuring the provision of a reliable, cost-effective, and environmentally sustainable electricity supply while also prioritizing security measures. Research on the adoption of SG technology holds significant academic value as it addresses the crucial issue of user resistance, which can impede or postpone the progress of SG initiatives. In this paper,

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Yasyshena, Valentyna. "Problems of accounting and reporting of intangible assets through accounting methods." Herald of Ternopil National Economic University, no. 1(95) (March 5, 2020): 171–86. http://dx.doi.org/10.35774/visnyk2020.01.171.

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Introduction. Constant changes in the economy require the development of a system of accounting, which requires constant improvement of its methodology. Nowadays, the companies’ value growth is due to the increase in the share of intangible assets. Therefore, it is relevant to conduct research that will highlight the problems of accounting and reporting of such assets of the enterprise through the accounting methods and outline ways to solve them. Objective. The paper aims at studying the methods of accounting, disclosure of their nature, determining the impact on accounting and the formation

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Lindh, Helena, and Annika Olsson. "Communicating imperceptible product attributes through traceability: A case study in an organic food supply chain." Renewable Agriculture and Food Systems 25, no. 4 (2010): 263–71. http://dx.doi.org/10.1017/s1742170510000281.

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AbstractCompanies in the food industry are driven to improve their traceability for several reasons. The primary reasons are food safety and quality. Another is the response to the increased interest among consumers in imperceptible product attributes such as organic, fair trade, dolphin-safe and non genetically modified (non-GMO). Such attributes are hard to distinguish and thus require generally enhanced traceability in order to verify their existence. This has led to an emergent area in which actors engage in gaining and maintaining traceability and communicating it to the consumers. This p

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Talukdar, Gautam, Peterson Andrew Townsend, and Vinod Mathur. "Biodiversity Data Sharing by Public Funded Institutions: Perspectives from India." Biodiversity Information Science and Standards 3 (June 19, 2019): e37219. https://doi.org/10.3897/biss.3.37219.

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In India, biodiversity data and information are gaining significance for sustainable development and preparing National Biodiversity Strategies and Action Plans (NBSAPs). Civil societies and individuals are seeking open access to data and information generated with public funds, whereas sensitivity requirements often demand restrictions on the availability of sensitive data. In India, the traditional classification of data for sharing was based on the "Open Series Data" model; i.e. data not specifically included remains inaccessible. The National Data Sharing and Accessibility Policy (NDSAP An

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Serb, Bianca. "DUE PROCESS IN SPORTS ARBITRATION: THE APPLICABILITY OF ARTICLE 6 ECHR TO CAS PROCEEDINGS." International Journal of Professional Business Review 10, no. 5 (2025): e5494. https://doi.org/10.26668/businessreview/2025.v10i5.5494.

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Objective: The objective of this study is to investigate the applicability and enforceability of Article 6 of the European Convention on Human Rights (ECHR) in the context of arbitration before the Court of Arbitration for Sport (CAS), with the aim of assessing whether CAS proceedings comply with the procedural guarantees of a fair trial, particularly in light of their quasi-mandatory nature for professional athletes. Theoretical Framework: This research is grounded in the legal theory of human rights enforcement, international arbitration law, and the principle of procedural fairness. The wor

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Kolev, Kalin S. "Do Investors Perceive Marking-to-Model as Marking-to-Myth? Early Evidence from FAS 157 Disclosure." Quarterly Journal of Finance 09, no. 02 (2019): 1950005. http://dx.doi.org/10.1142/s2010139219500058.

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Capitalizing on the disclosure mandated by FAS 157, I examine the equity market’s perception of the reliability of internally generated fair value estimates. For the sample of S&P 1,500 financial institutions for the first three quarters of 2008, I document a significantly positive association between stock price and fair values measured using unadjusted market prices (FAS 157 Level 1), other observable inputs (Level 2), and significant unobservable inputs (Level 3), with valuation coefficients generally increasing in the observability of the measurement inputs. Using the reconciliation of

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ADEWOYIN, Adewunmi Adelore, Adejide Sunday ADEWOYIN, and Abiodun W. OYEKUNLE. "CHALLENGES FACING LAGOS STATE PUBLIC PROCUREMENT AGENCY IN THE IMPLEMENTATION OF PUBLIC PROCUREMENT LAW." Journal of Public Administration, Finance and Law 31 (2024): 21–33. http://dx.doi.org/10.47743/jopafl-2024-31-2.

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the paper analyzed the challenges facing Lagos State Public Procurement Agency in the implementation of procurement law. The paper adopted both the primary and secondary sources of data; data were collected through administration of questionnaires on the identified respondents. The study population of workers in the selected ministries, agency, contractors, and civil society organization consisted of 1398. A proportionate random sampling technique was used in selecting a sample size of 210 respondents representing 15% of the study population. Secondary data were obtained from books, academic j

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Ettredge, Michael L., Yang Xu, and Han S. Yi. "Fair Value Measurements and Audit Fees: Evidence from the Banking Industry." AUDITING: A Journal of Practice & Theory 33, no. 3 (2014): 33–58. http://dx.doi.org/10.2308/ajpt-50701.

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SUMMARY: Using publicly traded bank holding company data from 2008 through 2011, this paper documents that the proportions of fair-valued assets held by banks are positively associated with audit fees. The positive association between audit fees and the proportions of total assets that are fair-valued using Level 3 inputs is greater than its positive association with the proportions of total assets that are fair-valued using Level 1 or Level 2 inputs. These results are consistent with a hypothesized scenario in which audit effort increases in the difficulty of verifying asset fair values. We a

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Sangchan, Pinprapa, Md Borhan Uddin Bhuiyan, and Ahsan Habib. "Value-relevance of reported changes in fair values and measurement-related fair value disclosures: evidence from the Australian real estate industry." Asian Review of Accounting 30, no. 1 (2021): 121–51. http://dx.doi.org/10.1108/ara-06-2021-0104.

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PurposeThe paper aims to investigate the value-relevance of changes in fair values of investment property reported under International Accounting Standards (IAS) 40 and International Financial Reporting Standards (IFRS) 13.Design/methodology/approachMultivariate regression models are used to regress cumulative market-adjusted stock returns of real estate firms on changes in fair values, along with control variables and corporate governance variables, in order to examine the research question.FindingsUsing hand-collected data from the Australian Real Estate Industry (AREI), the authors find tha

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Luz, Janayna Rodrigues de Morais, and Isabel Lausanne Fontgalland. "Payment for environmental service, fair value and market value: a typological study of paper segment industry / Pagamento por serviço ambiental, valor justo e valor de mercado: um estudo tipológico da indústria do segmento de papel." Brazilian Journal of Development 8, no. 2 (2022): 12851–70. http://dx.doi.org/10.34117/bjdv8n2-292.

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Payment for Environmental Services became law in Brazil in 2021 (14,119/21). Thus, a milestone is installed in the treatment of relevant environmental aspects. In this context, the quality of environmental information must be seen as a business language at the international level. Therefore, this research seeks to investigate it seeks to understand the typological alignment applied in the texts of Law 14.119/21 in relation to the theoretical framework on the IFRS standard that deals with fair value: Fair value CPC 46 - Fair Value Measurements (financial instruments); IFRS 13 Fair Value Measure

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Norén, Lars, and Agneta Ranerup. "Promoting competition in Swedish primary care." Journal of Health Organization and Management 29, no. 1 (2015): 25–38. http://dx.doi.org/10.1108/jhom-04-2012-0080.

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Purpose – The purpose of this paper is to examine the role of accreditation documents (ADs) in the competition based on provider quality in a quasi-market for primary healthcare. Design/methodology/approach – The paper uses a mixed-method research methodology to analyse two primary healthcare ADs in two Swedish regions. In total, 19 interviews were conducted with actors involved in the creation and use of such documents. Findings – This paper points to the crucial role of ADs in the identification of quality differences that influence the competition in primary healthcare. This finding contras

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Daly, Abbie, and Hollis A. Skaife. "Accounting for Biological Assets and the Cost of Debt." Journal of International Accounting Research 15, no. 2 (2015): 31–47. http://dx.doi.org/10.2308/jiar-51335.

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ABSTRACT Firms engaged in agriculture generate revenue from biological assets that manifest in the cultivation of bearer fruits and nuts, the tilling of crops, and the production of livestock and forestry. We investigate whether firms' cost of debt is associated with the measurement method they use to account for their biological assets. We find that the cost of debt is higher for firms using the fair value method of accounting for their biological assets relative to firms using historical cost. However, the positive association between the cost of debt and fair value is driven by firms that t

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Budrionytė, Ramunė, and Rasa Subačienė. "FOREST ACCOUNTING AT FAIR VALUE: AN EVALUATION OF STRENGTHS AND POSSIBILITIES TO MINIMISE SHORTCOMINGS." SOCIETY. INTEGRATION. EDUCATION. Proceedings of the International Scientific Conference 6 (May 25, 2018): 105–18. http://dx.doi.org/10.17770/sie2018vol1.3259.

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The accounting standards provide options for different accounting methods to be deployed in accounting of certain assets. However, in other cases, only one of the specified methods should be applied. The forest (stands), the main resource of forestry enterprises, is also attributed to this category of assets, which, according to the standard IAS 41 Agriculture, should be accounted for only at fair value. The aim of the paper is to identify the strengths and shortcomings of applying the concept of fair value to forest financial accounting and to evaluate the possibilities to minimise the disadv

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Gore, Richard A., and Paul J. Herz. "Snowy Ridge Ski Resort: Fair Value Measurement and the Impairment of Long-Term Assets." Issues in Accounting Education 25, no. 1 (2010): 59–70. http://dx.doi.org/10.2308/iace.2010.25.1.59.

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ABSTRACT: The Snowy Ridge Ski Resort case study illustrates the use the new Fair Value Measurement Standard (SFAS No. 157) with various assets in connection with the acquisition of a ski resort and subsequent test for impairment. The case study introduces students to the two primary approaches for measuring fair value (Market and Income). These approaches are then used to compute fair value for a variety of assets. In addition, students become familiar with the Fair Value Hierarchy and classify fair value measures in accordance with the hierarchy. The assets to which the fair value measures ar

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Pandya, Anuradha, Wayne van Zijl, and Warren Maroun. "Fair value accounting implementation challenges in South Africa." Journal of Accounting in Emerging Economies 11, no. 2 (2021): 216–46. http://dx.doi.org/10.1108/jaee-01-2020-0013.

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PurposeThe objective of this research is to explore the challenges being encountered when applying and implementing fair value accounting requirements, focusing specifically on the determination of fair value per International Financial Reporting Standards (IFRS) 13: Fair value measurement (IFRS 13) in the South African capital market.Design/methodology/approachData are collected from 20 detailed interviews, primarily with preparers and interpretively analysed to identify how individuals internalise the requirements of IFRS 13 and the challenges associated with its application. The researchers

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Rupić, Bojan, and Ljiljana Bonić. "Fair Value Concept Specifics in Financial Reporting and Auditing." Economic Themes 53, no. 1 (2015): 119–41. http://dx.doi.org/10.1515/ethemes-2015-0008.

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AbstractInvestors have become the most important users of financial statements in modern business conditions, and mixed base of financial reporting has been established in order to meet their information needs and it includes elements of the concept of historical cost and the fair value concept, with an increasing shift towards the fair value concept. The primary task of fair value accounting becomes the expression of the fair value of the net assets at the reporting date, while the financial results represent the change in fair value of net assets between the two reporting periods. In our cou

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Liang, Lihong, and Edward J. Riedl. "The Effect of Fair Value versus Historical Cost Reporting Model on Analyst Forecast Accuracy." Accounting Review 89, no. 3 (2013): 1151–77. http://dx.doi.org/10.2308/accr-50687.

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ABSTRACT This paper examines how the reporting model for a firm's operating assets affects analyst forecast accuracy. We contrast U.K. and U.S. investment property firms having real estate as their primary operating asset, exploiting that U.K. (U.S.) firms report these assets at fair value (historical cost). We assess the accuracy of a balance-sheet-based forecast (net asset value, or NAV) and an income-statement-based forecast (earnings per share, or EPS). We predict and find higher NAV forecast accuracy for U.K. relative to U.S. firms, consistent with the fair value reporting model revealing

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Donleavy, Gabriel. "An inquiry into the origins of fair value." Accounting History 24, no. 2 (2018): 253–68. http://dx.doi.org/10.1177/1032373218818847.

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The article aims first to elucidate the role of the Enlightenment in the creation of the notion of fair value. The courts were already defending free market prices by 1750, before the main economic thinkers, Turgot, Cantillon, and Smith formulated their views as to why public welfare was best served by freely made private bargains. It is shown that the attachment of the word “fair” to market value is attributable to Smith’s own understanding of what constitutes distributive justice. A second puzzle addressed in the article is the delay, lasting longer than a century, between the commercial and

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Carroll, Thomas J., Thomas J. Linsmeier, and Kathy R. Petroni. "The Reliability of Fair Value versus Historical Cost Information: Evidence from Closed-End Mutual Funds." Journal of Accounting, Auditing & Finance 18, no. 1 (2003): 1–24. http://dx.doi.org/10.1177/0148558x0301800101.

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This research examines the value-relevance of fair value accounting relative to historical cost accounting for financial instruments held by closed-end mutual funds to provide evidence on the reliability of fair value estimation. Closed-end funds are considered because their balance sheets and income statements typically are reported at fair value and there is great variation in the types of securities held by various funds. For a sample of 143 closed-end mutual funds during 1982–1997, we find a significant association between stock prices and the fair value of investment securities, as well a

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Adegboyegun, A. E., E. Ben-Caleb, A. O. Ademola, J. U. Madugba, and D. F. Eluyela. "Fair Value Accounting and Corporate Reporting in Nigeria: A Logistics Regression Approach." International Journal of Financial Research 11, no. 2 (2020): 301. http://dx.doi.org/10.5430/ijfr.v11n2p301.

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This study examined the impact of fair value accounting on corporate reporting in Nigeria. The primary data used were gathered through a well-structured questionnaire, designed and administered to 120 respondents, who are made up of accountants, auditors, bankers, financial experts and practitioners in Lagos State, Nigeria. We adopted the logistic regression approach in analyzing the research questions. We found that fair value accounting has impact on corporate reporting. The Cox and Snell’s R-Square revealed that 67.1% of the variation in the corporate reporting was explained by the logistic

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Chasteen, Lanny G., and Charles R. Ransom. "Including Credit Standing in Measuring the Fair Value of Liabilities—Let's Pass This One to the Shareholders." Accounting Horizons 21, no. 2 (2007): 119–35. http://dx.doi.org/10.2308/acch.2007.21.2.119.

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Measuring and reporting liabilities at fair value is part of the FASB's overall project on fair value measurement and reporting. The FASB has taken the position that in measuring and reporting the fair value of a liability, such as a debt financial instrument, the fair value measure should reflect the credit standing of the issuer. Furthermore, changes in fair value, including the effect of changes in the issuer's credit standing, should be reported as gains and losses on the issuer's income statement. Whether liabilities should be reported at fair value and whether the fair value measure shou

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Wilestari, Median, and Wiwi Afriani. "Penerapan Nilai Wajar Untuk Penilaian Aset Perusahaan Perbankan Pada Bank Permata, Tbk." AKRUAL : Jurnal Akuntansi dan Keuangan 1, no. 1 (2020): 1–14. http://dx.doi.org/10.34005/akrual.v1i1.1011.

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Indonesian Financial Accounting Standards (PSAK) confirm that asset assessment should be used fair value, therefore entities have to follow it from the previous application. Indonesian Financial Accounting Standard (PSAK) is a framework of accounting procedure to provide accounting financial statement which consist of standard of recording, preparation, treatment and providing financial statement. Valuation techniques used to measure fair value to maximize the use of observable relevant input and minimize the use of Unobservable relevant input. This study is using qualitative method which cove

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Kisilevich, Tatyana Ivanovna, Margarita Fridrikhovna Safonova, and Julieta Vladimirovna Khachaturova. "SANATORIUM VOUCHER AS A PRIMARY ACCOUNT DOCUMENT." Krasnoyarsk Science 8, no. 4 (2019): 111–23. http://dx.doi.org/10.12731/2070-7568-2019-4-111-123.

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Purpose. The goal is to study the organization of the correct document flow of spa-resort vouchers taking into account the introduction of strict reporting forms as a payment document and the validity of the application of value-added tax exemption. Methodology. The article used monographic, economic-statistical, abstract-logical research methods; used the personal experience of the authors as auditors, consultants on the subject. Results. The necessity of introducing the form of forms of a sanatorium-resort voucher and coursework, the determination of the minimum duration of a voucher, the po

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