Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/109861 
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Erscheinungsjahr: 
2011
Quellenangabe: 
[Journal:] European Financial and Accounting Journal [ISSN:] 1805-4846 [Volume:] 6 [Issue:] 1 [Publisher:] University of Economics, Faculty of Finance and Accounting [Place:] Prague [Year:] 2011 [Pages:] 60-75
Verlag: 
University of Economics, Faculty of Finance and Accounting, Prague
Zusammenfassung: 
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.
Schlagwörter: 
Fair value
Historical cost
Accounting
Assets
Liabilities
JEL: 
M41
Persistent Identifier der Erstveröffentlichung: 
Dokumentart: 
Article

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