How Do Czech Companies Report Fair Value Measurement Under IFRS 13?
نویسندگان
چکیده
منابع مشابه
Value Relevance of the Fair Value Hierarchy of IFRS 7 in Europe. How reliable are mark-to-model Fair Values?
According to IFRS 7, banks have to disclose the inputs used in measuring the fair value of financial instruments. For this purpose the standard defines a three-level measurement hierarchy. The reliability of fair values is expected to decrease with decreasing hierarchy level due to the lower quality of the input factors. Using a value relevance research setting, I find that investors perceive t...
متن کاملHow Do Venture Capital Investors Add Value To Portfolio Companies?
Emerging growth companies are always eager for capital to finance growth. Capital in the monetary sense is in the forefront of every entrepreneur’s mind when it comes to seeking funding from venture capital and private equity investors. And for good reasons. Without the necessary capital, it is hard for an enterprise to build up its business. For any business to grow, it needs to hire the right...
متن کاملPerspective on Fair Value Measurement
Although fair value is not a new measurement attribute, the interest of discussing fair value has been aroused by the release of new accounting standards. This article decodes fair value measurement again from four aspects respectively. Fair value measurement attribute is for asset measurement in the end, a kind of initiative measurement from master-slave relationship. As a matter of fact, fair...
متن کاملGuidelines on Share Valuation: How Fair is Fair Value?
The Indian capital market has shown signs of buoyancy and dynamism in the recent past. There is a very real need, therefore, to nurture and to give positive direction to the emerging trends in this sphere of economic activity. It is in this context that regulatory agencies have a critical role in providing the right kind of support to avoid bunching of issues as well as in protecting investors ...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: European Financial and Accounting Journal
سال: 2018
ISSN: 1802-2197,1802-2197
DOI: 10.18267/j.efaj.191