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Janis Bauer, Holger Fink and Eva Stoller
From 2014 to 2018, issuers of retail structured products in Germany established and calculated the Issuer Estimated Value (IEV), a fair value designed to offer more transparency for retail investors. By reporting the IEV in the product information sheet,...
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Wessel M. Badenhorst
AbstractAnalysts? earnings and book value forecasts play an important role in price discovery in equity markets. As the role of fair value measurements in accounting increases, the impact on analysts? ability to accurately forecast earnings and book valu...
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Ivonne Acosta-Alba and Hayo M. G. Van der Werf
Many indicator-based methods for the environmental assessment of farming systems have been developed. It is not the absolute values of the indicators that reveal whether the impact of a system is acceptable, but rather the distance between these values a...
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Hui Zhou
This study investigates whether the inclusion of the fair-value-based hedging performance measure improves the value and risk relevance of accounting earnings using data from the regulatory filings of bank holding companies required by the Federal Reserv...
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Mohammad Saleh Altarawneh
This research paper describes the accounting practices of Jordanian companies engaged in agricultural activities, and identifies the influence of company characteristics on measurement practices related to asset pricing and level of disclosure required b...
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Arif Rachman, Dwi Fitrizal Salim
Pág. 98 - 109
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Carlos Sampaio, Luís Farinha, João Renato Sebastião and Mónica Régio
This study aims to fulfil a gap in the literature, delivering a road map to understand the course and nature of the fair value accounting literature, further showing how the 2008?2009 financial crisis affected it. Bibliometric methods analyze 377 documen...
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Moaaz Shehab, Camelia Stratulat, Kemal Ozcan, Aylin Boztepe, Alper Isleyen, Edwin Zondervan and Kai Moshammer
Two of the most commonly used solid biomass sources for fuel are wood chips and wood pellets. The calorific value and the moisture content of those biofuels determine the efficiency of the CHP and the biorefinery plants. Therefore, with the increased shi...
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Eduardo Acuña,Antonio Pinto,Jorge Cancino,Simón Sandoval
Pág. 1217 - 1229
Upon seeing the forest valuation in a knowledge-based framework and, although there are studies that indicate how the Chilean forestry companies evaluate their forestry assets, existing information can be inferred only on large and medium-sized enterpris...
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Eduardo Acuña,Antonio Pinto,Jorge Cancino,Simón Sandoval
Pág. 1217 - 1229
Upon seeing the forest valuation in a knowledge-based framework and, although there are studies that indicate how the Chilean forestry companies evaluate their forestry assets, existing information can be inferred only on large and medium-sized enterpris...
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Rudie Nel,Nicolette Klopper
AbstractOrientation: The tax deductibility of donations in kind in terms of the Income Tax Act No. 58 of 1962 in South Africa.Research purpose: The aim of this article is to critically analyse the provisions of section 18A(2)(a)(v) of...
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Nanang Shonhadji
Pág. 363 - 374
The objectivity of the customers' feasibility is biased with the interest of the targeted credit that they are assigned to achieve. In addition, it remains an obstacle forsmall and medium class banks to be dependant on the long historical credit data of ...
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Ingrid Baigrie,Danie Coetsee
AbstractThis article assesses the extent to which South African public companies that are engaged in agricultural activities are complying with the compulsory recognition and measurement and compulsory and voluntary disclosure requirements of IAS 41 Agri...
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Cicilia Ionescu,Floarea Georgescu
Pág. 38 - 49
The relationships of the enterprise with the external environment give rise to a range of informational needs. Satisfying those needs requires the production of coherent, comparable, relevant and reliable information included into the individual or conso...
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Elsje Raubenheimer
AbstractAccounting estimates form part of the preparation of financial statements and should not affect faithful representation. The use of accounting estimates does not yield exact amounts, but, rather, amounts based on assumptions. The frequency of use...
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Paul Jaijairam
This paper reviews fair value accounting method relative to historical cost accounting. Although both methods are widely used by entities in computing their income and financial positions, there is controversy over superiority. Historical cost accounting...
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José Alves Dantas,Fernando Caio Galdi,Lúcio Rodrigues Capelletto,Otávio Ribeiro Medeiros
Pág. 17 - 48
The paper has the purpose of identifying whether Brazilian banks use discretionary accounting choices when recognizing and measuring derivatives for practicing earnings management and which are the determinants of this practice. Using a two-stage model t...
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Marinela Manea,Elena Dragoi
With the promulgation of IAS 36 "Depreciation of Assets" to ensure a consistent approach of reversible loss of value, removing the specific nationals practices and such the differences what appear as a result of the different treatments. In the chain of ...
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Marinela Manea,Veronica Stefan
Generally the non-current assets, and especially the tangible assets, are held by the entity (as it results from their very definition) in order to be used in the production of goods or for services, to be rented to the thirds or to be used for administr...
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