Governments worldwide are struggling with the challenge of regulating financial systemic
risk-the risk that a localized adverse shock, such as the collapse of a firm or market, will have …

The financial crisis had an impact on international financial reporting standards. The
International Accounting Standards Board (IASB) prepared a new standard for financial …

Over the last forty years ago, fair value has increasingly been used in IASB and FASB
accounting standards. In this sense, there has been significant debate with regard to the …

While measurement is a fundamental process to the preparation of financial statements, the
conceptual frameworks established by both the International Accounting Standards Board …

We survey stakeholders in the financial reporting process to examine trust in fair value
accounting. Although respondents demonstrate high confidence in financial statements, they …

Value measurement and disclosures in accounting is further effort and method to objectively
determine quality of financial reporting which have continued for many decades. Quality …

Purpose The purpose of this study is to evaluate the impact of ASU 2016–01 on the
predictive value, the confirmatory value and the value relevance of earnings. One of the key …

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 …

ABSTRACT Fair Value Accounting has been regarded by significant portion of academics
and practitioners as a revolutionary approach to aid investors' decision making abilities …

The insurance industry of today is science-based and arguably more so than any other high-
tech industry, at least when measured by the sheer volume and diversity of the body of …