[PDF][PDF] Fair value accounting: a controversial but promising system

FA Al Sawalqa - Accounting and finance research, 2016 - academia.edu
There is almost a worldwide consensus that the usage of fair value accounting is not an
easy task due to a number of limitations that affect its reliability. Prior studies in fair value …

Role of corporate governance in increasing the value relevance of earning and fair value measurement of Non-Financial asset in Indonesia company

AD Pratiwi, S Sutrisno, AF Rahman - International Journal of Multicultural …, 2019 - ijmmu.com
Accounting information is one of many informations that is used in making decisions by
investors. Accounting information has value relevance when the information raises investor …

[引用][C] Fair Value Accounting or Historical Cost Accounting for Property, Plant and Equipment?

VG CRISTEA - Valahian Journal of Economic Studies, 2017