Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/109861
Authors: 
Dvořáková, Dana
Year of Publication: 
2011
Citation: 
[Journal:] European Financial and Accounting Journal [ISSN:] 1805-4846 [Volume:] 6 [Year:] 2011 [Issue:] 1 [Pages:] 60-75
Abstract: 
Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result of the convergence process between IFRS and U.S. GAAP was adopting IFRS 13 – Fair Value Measurement in May 2011. The objective of IFRS 13 is to unify the approaches to determining fair value under IFRSs. The aim of this paper is to offer a comprehensive evaluation of the pros and cons that this standard brings.
Subjects: 
Fair value
Historical cost
Accounting
Assets
Liabilities
JEL: 
M41
Persistent Identifier of the first edition: 
Document Type: 
Article

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