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Keywords: IFRS 13
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Journal Articles
Challenges in auditing fair value measurement and accounting estimates: Some evidence from the field
Journal of Financial Reporting and Accounting (2020) 18 (1): 51–75.
Published: 27 January 2020
... rights only Babajide Oyewo can be contacted at: meetjidemichael@gmail.com The International Accounting Standards Board (IASB) in May 2011 issued International Financial Reporting Standard (IFRS) 13 on fair value measurement in a bid to address concerns about historical cost accounting on one...
Journal Articles
Journal of Financial Reporting and Accounting (2014) 12 (2): 102–116.
Published: 30 September 2014
...Vera Palea Purpose – This paper aims to discuss fair value accounting and its usefulness to financial statement users. The European Commission has recently endorsed IFRS 13 on fair value measurement and is considering the endorsement of IFRS 9, which extends the use of fair value for financial...
