Ergebnisse für: Fair value
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Die Bewertung zum Fair Value ist seit dem Jahr 2000 Rechtsvorschrift und hat gleichzeitig Auswirkungen auf mehrere Unternehmensbereiche. Mit diesen neuen Bewertungsanforderungen wird den Entwicklungen der internationalen Finanzmärkte und der zunehmenden Bedeutung risikoreicher Finanzinstrumente Rec...
The 2008 financial crisis has turned a spotlight on the role of financial reporting in periods of economic downturn. In analysing the financial crisis, many commentators have attributed blame to fair value accounting (FVA) because of the pro-cyclical effect it potentially introduces in banks' financ...
The single biggest preoccupation of senior management of any listed company is its institutional investors. CEOs and CFOs on average spend around 40% of their time dealing with this group, and the implicit goal of most management teams is to maximise share price. Yet the true influences behind movem...
Fair value accounting is viewed as a major feature of IFRS and several standards either require assets to be measured at fair value or at least provide an option to fair value measurement instead of applying historical cost. While it is argued that fair values provide more timely and relevant inform...