Works matching DE "FAIR value"

Results: 1616

Evaluating the Choices of Strike Ranges for the Long Call Condor Strategy.

Published in:

International Review of Accounting, Banking & Finance, 2025, v. 17, n. 1, p. 42

By:

Lu, Jin-Ray;
Tema, Motsa Zandile

Publication type:

Article

Accounting choice in measurement and comparability: an examination of the effect of the fair value option.

Published in:

Review of Accounting Studies, 2025, v. 30, n. 2, p. 1592, doi. 10.1007/s11142-025-09869-5

By:

Fontes, Joana C.;
Panaretou, Argyro;
Shakespeare, Catherine

Publication type:

Article

Vergi Usul Kanunu ve TMS 29 Yüksek Enflasyonlu Ekonomilerde Finansal Raporlama Standardı Kapsamında Enflasyon Muhasebesinin Özkaynaklar Üzerindeki Etkisi: BİST İmalat Sektöründe Bir Araştırma.

Published in:

Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accounting & Taxation Studies (JATS), 2025, v. 18, n. 1, p. 83, doi. 10.29067/muvu.1499880

By:

ERGÜN, İlknur

Publication type:

Article

ADOÇÃO DO CPC 28 EM PROPRIEDADES PARA INVESTIMENTO: ANÁLISE DAS PRÁTICAS DE DIVULGAÇÃO NAS COMPANHIAS DE CAPITAL ABERTO DA B3.

Published in:

Revista Foco (Interdisciplinary Studies Journal), 2025, v. 18, n. 4, p. 1, doi. 10.54751/revistafoco.v18n4-008

By:

Lima Filho, Raimundo Nonato

Publication type:

Article

YÜKSEKÖĞRETİM KURUMLARINA BAĞLI DÖNER SERMAYELİ İŞLETMELERDE KÜÇÜK VE BÜYÜKBAŞ CANLI VARLIKLARIN MUHASEBE UYGULAMALARININ TMS-41 STANDARDI KAPSAMINDA DEĞERLENDİRİLMESİ

Published in:

Accounting & Auditing Perspective Magazine / Muhasebe ve Denetime Bakış, 2025, v. 24, n. 74, p. 37, doi. 10.55322/mdbakis.1454497

By:

ALKAN, Deniz

Publication type:

Article

“Impact of the Fair Value Measurements Risks on the Audit Quality” “an applied study”.

Published in:

Financial & Business Studies Journal / Maǧallaẗ Al-Dirāsāt Al-Māliyyaẗ wa Al-Tiǧāriyyaẗ, 2025, v. 35, n. 1, p. 609

By:

Hussein, Asmaa Sayed;
Hamed, Sadek;
El Sayed, Dina

Publication type:

Article

Interest rates, income distribution, and monetary policy dominance: Post Keynesians and the "fair rate" of interest.

Published in:

Journal of Post Keynesian Economics, 2007, v. 30, n. 1, p. 13, doi. 10.2753/PKE0160-3477300101

By:

Rochon, Louis-Philippe;
Setterfield, Mark

Publication type:

Article

Survival and Pare to optimality in public utility rate making.

Published in:

Journal of Post Keynesian Economics, 1980, v. 2, n. 4, p. 528, doi. 10.1080/01603477.1980.11489182

By:

Samuels, Warren J.

Publication type:

Article

Long Term Reform and the Banking Crisis.

Published in:

Open Economies Review, 2010, v. 21, n. 1, p. 159, doi. 10.1007/s11079-009-9146-4

By:

Melitz, Jacques

Publication type:

Article

On Valuing Participating Life Insurance Contracts with Conditional Heteroscedasticity.

Published in:

Asia-Pacific Financial Markets, 2007, v. 14, n. 3, p. 255, doi. 10.1007/s10690-007-9062-9

By:

Tak Kue Siu;
Lau, John W.;
Hailiang Yang

Publication type:

Article

Coding ‘Corrective Recasts’: The Maintenance of Meaning and More Fundamental Problems.

Published in:

Applied Linguistics, 2005, v. 26, n. 3, p. 293, doi. 10.1093/applin/ami010

By:

Eric Hauser

Publication type:

Article

SUNUŞ.

Published in:

Journal of Accounting Institute / Muhasebe Enstitüsü Dergisi, 2023, n. 68, p. VIII

By:

KAVUT, F. Lerzan

Publication type:

Article

Bestimmung des Werts eines Anteils an einer Personengesellschaft für Zwecke der Erbschaftsteuer.

Published in:: FinanzRundschau, 2022, v. 104, n. 18, p. 857, doi. 10.9785/fr-2022-1041810
Publication type:: Article

Veräußerung von Kapitalgesellschaftsanteilen des Privatvermögens: Kein Veräußerungsverlust wegen Ansatzes des gemeinen Werts der Anteile bei Absenkung der Wesentlichkeitsschwelle.

Published in:: FinanzRundschau, 2022, v. 104, n. 20, p. 949, doi. 10.9785/fr-2022-1042009
Publication type:: Article

Rückwirkender Teilwertansatz nach § 6 Abs. 5 Satz 6 EStG.

Published in:

FinanzRundschau, 2022, v. 104, n. 8, p. 352, doi. 10.9785/fr-2022-1040807

By:

Wendt, M.

Publication type:

Article

Sperrfristverstoß nach §6Abs. 5 Satz 6 EStG durch Formwechsel einer Oberpersonengesellschaft zu Buchwerten.

Published in:: FinanzRundschau, 2022, v. 104, n. 8, p. 344, doi. 10.9785/fr-2022-1040806
Publication type:: Article

Arbeitnehmer: Lohnsteuerliche Behandlung der Überlassung bzw. Übertragung von Vermögensbeteiligungen ab 2021 (§ 3 Nr. 39, § 19a EStG).

Published in:: FinanzRundschau, 2022, v. 104, n. 6, p. 277, doi. 10.9785/fr-2022-1040612
Publication type:: Article

THE USE OF EFFICIENT MARKET HYPOTHESIS: BEYOND SOX.

Published in:

Michigan Law Review, 2007, v. 105, n. 8, p. 1941

By:

Muir, Dana M.;
Schipani, Cindy A.

Publication type:

Article

Research on the Equity of Urban Green Park Space Layout Based on Ga2SFCA Optimization Method—Taking the Core Area of Beijing as an Example.

Published in:

Land (2012), 2022, v. 11, n. 8, p. 1323, doi. 10.3390/land11081323

By:

Cao, Yilun;
Guo, Yuhan;
Zhang, Mingjuan

Publication type:

Article

Regulatory Treatment of Changes in Fair Value and the Composition of Banks' Investment Portfolios.

Published in:

Journal of Financial Reporting, 2022, v. 7, n. 1, p. 123, doi. 10.2308/JFR-2019-0016

By:

Iselin, Michael;
Kang, Jung Koo;
Madsen, Joshua

Publication type:

Article

Time to Get It Right: An Examination of Post-Acquisition Fair Value Adjustments.

Published in:

Journal of Financial Reporting, 2021, v. 6, n. 1, p. 109, doi. 10.2308/JFR-2018-0022

By:

Kubic, Matthew

Publication type:

Article

Determinants and Consequences of Firms' Derivative Accounting Decisions.

Published in:

Journal of Financial Reporting, 2020, v. 5, n. 1, p. 81, doi. 10.2308/JFR-2019-0014

By:

Pierce, Spencer

Publication type:

Article

Another Consequence of SFAS 123R: Equity Compensation to Retirement Eligible CEOs.

Published in:

Journal of Financial Reporting, 2019, v. 4, n. 2, p. 33, doi. 10.2308/jfir-52557

By:

Balsam, Steven;
Ki Kyung Song

Publication type:

Article

Investment Policy for Private Foundations: Seeking Compliance and Survival in the New Normal.

Published in:

Journal of Wealth Management, 2012, v. 14, n. 4, p. 41, doi. 10.3905/jwm.2012.14.4.041

By:

Crook, Michael W.

Publication type:

Article

A DISSENT DAMPENED BY TIMING: HOW THE STOCK MARKET EXCEPTION SYSTEMATICALLY DEPRIVES PUBLIC SHAREHOLDERS OF FAIR VALUE.

Published in:

Fordham Journal of Corporate & Financial Law, 2010, v. 15, n. 3, p. 771

By:

Goetz, Jeff

Publication type:

Article

CEO, CFO, and board attributes' effect on fair value agriculture disclosure.

Published in:

Cogent Business & Management, 2023, v. 10, n. 3, p. 1, doi. 10.1080/23311975.2023.2275867

By:

Abdullah, Zaimah;
Qaderi, Sumaia Ayesh;
Binti Mohd Ariff, Arifatul Husna;
Chandren, Sitraselvi;
Abdul Latif, Rohaida

Publication type:

Article

Corporates' monitoring costs of fair value disclosures in pre- versus post-IFRS7 era: Jordanian financial business evidence.

Published in:

Cogent Business & Management, 2023, v. 10, n. 2, p. 1, doi. 10.1080/23311975.2023.2234141

By:

Esam Alharasis, Esraa;
Alidarous, Manal;
Alkhwaldi, Abeer F.;
Haddad, Hossam;
Alramahi, Nidal;
Al-Shattarat, Husni K.

Publication type:

Article

A Primer on Charitable Trusts (Part II).

Published in:

ABA Tax Times, 2022, v. 41, n. 1, p. 9

By:

Bassett, Thomas W.

Publication type:

Article

PROBLEMS OF CLASSIFICATION AND VALUATION OF FINANCIAL ASSETS.

Published in:

Financial & Credit Activity: Problems of Theory & Practice, 2022, v. 1, n. 42, p. 162, doi. 10.55643/fcaptp.1.42.2022.3678

By:

V., Quliyev

Publication type:

Article

EVOLUTION OF ACCOUNTING FOR INTANGIBLE ASSETS AND ITS TRANSFORMATION TO INTERNATIONAL REQUIREMENTS.

Published in:

Financial & Credit Activity: Problems of Theory & Practice, 2021, v. 5, n. 40, p. 191, doi. 10.18371/fcaptp.v5i40.244984

By:

Z.-M., Zadorozhnyi;
V., Yasyshena;
V., Muravskyi;
I., Ometsinska

Publication type:

Article

APPLICATION OF FAIR VALUE IN THE ACCOUNTING, CONTROL AND REPORTING FOR UKRAINE IN ACCORDANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS.

Published in:

Financial & Credit Activity: Problems of Theory & Practice, 2019, v. 4, n. 31, p. 112, doi. 10.18371/fcaptp.v4i31.190808

By:

Dubinina, M. V.;
Luhova, O. I.;
Kuznetsov, A. A.

Publication type:

Article

CONCEPT OF ASSESSMENT OF ACCOUNTING OBJECTS AND THE INFORMATION DISPLAY IN ACCOUNTING AND FINANCIAL STATEMENTS.

Published in:

Institute of Accounting, Control & Analysis in the Globalization Circumstances / Ìnstitut Buhgaltersʹkogo Oblìku, Kontrolʹ ta Analìz v Umovah Globalìzacìï, 2021, n. 1/2, p. 42, doi. 10.35774/ibo2021.01-02.042

By:

Kafka, Sofiia;
Halyuk, Larysa;
Stepanyuk, Olga;
Chuchuk, Yuriy

Publication type:

Article

COMPARING THE METHODS OF PREDICTION AND BUSINESS COST ESTIMATION BASED ON INDUSTRY-SPECIFIC, CLUSTERING, AND REGRESSION MODELING.

Published in:

Brazilian Journal of Law & International Relations / Relações Internacionais no Mundo, 2023, v. 2, n. 40, p. 1

By:

Kovalev, Vitaly;
Koklev, Petr

Publication type:

Article

Intangibles: A Puffing of the Wares?

Published in:

International Journal of Business & Economics, 2019, v. 4, n. 1, p. 9, doi. 10.5281/zenodo.2590667

By:

Pomelnikov, Alex

Publication type:

Article

THE (UN?) FAIRNESS OF FAIR VALUE: SFAS 157, IRVING FISHER AND GECON.

Published in:

Revista Evidenciação Contábil & Finanças, 2017, v. 5, n. 1, p. 5, doi. 10.18405/recfin20170101

By:

Barbosa Lustosa, Paulo Roberto

Publication type:

Article

What Drives Endorsement Earnings for Superstar Athletes?

Published in:

Journal of Applied Sport Management, 2017, v. 9, n. 2, p. 1, doi. 10.18666/JASM-2017-V9-I2-7997

By:

Rascher, Daniel;
Eddy, Terry;
Hyun, Giseob

Publication type:

Article

MURR V. WISCONSIN : A VICTORY FOR "FAIRNESS AND JUSTICE" IN THE REGULATORY TAKINGS DENOMINATOR ANALYSIS.

Published in:

Harvard Environmental Law Review, 2018, v. 42, n. 1, p. 287

By:

Carter, Elisabeth H.

Publication type:

Article

Adjustment strategy of a learning‐based faulty zone locator for distribution systems.

Published in:

International Transactions on Electrical Energy Systems, 2021, v. 31, n. 12, p. 1, doi. 10.1002/2050-7038.13137

By:

Correa‐Tapasco, Ever;
Pérez‐Londoño, Sandra;
Mora‐Flórez, Juan

Publication type:

Article

Особливості проведення знецінення активів в умовах збройної агресії

Published in:

Accounting & Finance / Oblìk ì Fìnansi, 2022, v. 98, n. 4, p. 5, doi. 10.33146/2307-9878-2022-4(98)-5-12

By:

Кулик, Андрій

Publication type:

Article

Accounting Identification of Agricultural Receipts as Financial Instruments.

Published in:

Accounting & Finance / Oblìk ì Fìnansi, 2021, n. 94, p. 30, doi. 10.33146/2307-9878-2021-4(94)-30-38

By:

LUKOVA, Olha

Publication type:

Article

Recent Ethics Inquiries and AGA Ethics Actions.

Published in:: Journal of Government Financial Management, 2021, v. 70, n. 2, p. 58
Publication type:: Article

ON THE AUDIT OF FAIR VALUE MEASUREMENTS.

Published in:

Economic Horizons / Ekonomski Horizonti, 2015, v. 17, n. 1, p. 59, doi. 10.5937/ekonhor1501061S

By:

Singh, Jatinder P.;
Doliya, Prince

Publication type:

Article

Fair Value is Unfair.

Published in:: 2012
Publication type:: Opinion

TAXES.

Published in:: Financial Executive, 2011, v. 27, n. 7, p. 46
Publication type:: Article

How Executives Perceive Convergence.

Published in:

Financial Executive, 2011, v. 27, n. 4, p. 15

By:

Kaiser, Jim;
Schmid, David

Publication type:

Article

FEI Update on Fair Value and Financial Instruments.

Published in:

Financial Executive, 2010, v. 26, n. 8, p. 16

By:

Graziano, Cheryl de Mesa

Publication type:

Article

Transaction Structures Matter In Goodwill Impairment Testing.

Published in:

Financial Executive, 2010, v. 26, n. 7, p. 55

By:

Lynch, Michael;
Gandhi, Shital

Publication type:

Article

Current Issues in Accounting for Business Combinations.

Published in:

Financial Executive, 2010, v. 26, n. 5, p. 57

By:

Patel, P J.

Publication type:

Article

Challenges In Valuing Retail Store Assets.

Published in:

Financial Executive, 2010, v. 26, n. 3, p. 52

By:

GOLDSTEIN, BRUCE

Publication type:

Article

Tactical Implementation of Fair Value Rules.

Published in:

Financial Executive, 2009, v. 25, n. 10, p. 30

By:

Karstetter, Edward;
Lien, Mark

Publication type:

Article