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dc.contributor.authorÖzerhan, Y.en_US
dc.contributor.authorSultanoğlu, Banuen_US
dc.contributor.editorGökten, S.en_US
dc.date.accessioned2019-05-15T13:45:22Z
dc.date.available2019-05-15T13:45:22Z
dc.date.issued2017en_US
dc.identifier.isbn9789535135494
dc.identifier.urihttp://hdl.handle.net/11693/51306
dc.descriptionChapter 6
dc.description.abstractSince the past 20 years, the value relevance of financial information based on the historical cost method has been widely criticized among the academics and the preparers of financial information. The ongoing debate over the shortcomings of historical cost for ascertaining the worth of assets and liabilities and the rapid spread of fair value measurement for financial reporting has first led to the issuance of Financial Accounting Standard No. 157 Fair Value Measurements in September 2006 and then the initialization of fair value measurement project by the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board in 2006 within the convergence project. On May 12, 2011, when the IASB issued IFRS 13 Fair Value Measurement, it appears that there has been substantial convergence between IFRS 13 and FASB 157. The purpose of this paper is to comprehensively explain the fair value accounting in accordance with IFRS 13 and describe the types of assets and liabilities that are subject to fair value accounting and their accompanying measurement principles with reference to other IFRSs and the Exposure Draft Conceptual Framework for Financial Reporting.en_US
dc.language.isoEnglishen_US
dc.relation.ispartofAccounting and corporate reporting - today and tomorrowen_US
dc.relation.isversionofhttp://dx.doi.org/10.5772/intechopen.68724en_US
dc.subjectFair value measurementen_US
dc.subjectIFRS 13en_US
dc.subjectSFAS 157en_US
dc.subjectM2M accountingen_US
dc.subjectConceptual frameworken_US
dc.titleM2M-fair value accountingen_US
dc.typeBook Chapteren_US
dc.departmentDepartment of Managementen_US
dc.citation.spage89en_US
dc.citation.epage109en_US
dc.identifier.doi10.5772/intechopen.68724en_US
dc.publisherIntechen_US
dc.identifier.eisbn9789535135500


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