Fair Value Accounting: Implications for Users of Financial Statements
Saved in:
| Main Author: | |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Frankfurt a.M.
Peter Lang GmbH, Internationaler Verlag der Wissenschaften
2012
|
| Edition: | 1st, New ed |
| Subjects: | |
| Online Access: | UER01 BSB01 Volltext |
| Item Description: | Online resource; title from title screen (viewed June 27, 2019) |
| Physical Description: | 1 Online-Ressource (318 Seiten) |
| ISBN: | 9783653012507 |
Staff View
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| contents | Fair value accounting is viewed as a major feature of IFRS and several standards either require assets to be measured at fair value or at least provide an option to fair value measurement instead of applying historical cost. While it is argued that fair values provide more timely and relevant information, the global financial crisis led to a considerable debate about the usefulness of fair value accounting. The study examines the implications of fair value accounting for financial analysts and nonprofessional investors. It provides evidence that, even if financial analysts find it challenging to produce accurate forecasts under a fair value regime, nonprofessional investors make larger investments and are more confident with their judgments for fair value firms |
| ctrlnum | (ZDB-114-LAC)9783653012507 (OCoLC)1224010243 (DE-599)BVBBV047019881 |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| edition | 1st, New ed |
| format | Electronic eBook |
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| spelling | Bachert, Kristian Verfasser aut Fair Value Accounting Implications for Users of Financial Statements Kristian Bachert 1st, New ed Frankfurt a.M. Peter Lang GmbH, Internationaler Verlag der Wissenschaften 2012 1 Online-Ressource (318 Seiten) txt rdacontent c rdamedia cr rdacarrier Online resource; title from title screen (viewed June 27, 2019) Fair value accounting is viewed as a major feature of IFRS and several standards either require assets to be measured at fair value or at least provide an option to fair value measurement instead of applying historical cost. While it is argued that fair values provide more timely and relevant information, the global financial crisis led to a considerable debate about the usefulness of fair value accounting. The study examines the implications of fair value accounting for financial analysts and nonprofessional investors. It provides evidence that, even if financial analysts find it challenging to produce accurate forecasts under a fair value regime, nonprofessional investors make larger investments and are more confident with their judgments for fair value firms Fair-Value-Bewertung (DE-588)4802015-1 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Fair-Value-Bewertung (DE-588)4802015-1 s DE-604 Erscheint auch als Druck-Ausgabe 9783631633113 https://www.peterlang.com/view/product/17615?format=EPDF Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Bachert, Kristian Fair Value Accounting Implications for Users of Financial Statements Fair value accounting is viewed as a major feature of IFRS and several standards either require assets to be measured at fair value or at least provide an option to fair value measurement instead of applying historical cost. While it is argued that fair values provide more timely and relevant information, the global financial crisis led to a considerable debate about the usefulness of fair value accounting. The study examines the implications of fair value accounting for financial analysts and nonprofessional investors. It provides evidence that, even if financial analysts find it challenging to produce accurate forecasts under a fair value regime, nonprofessional investors make larger investments and are more confident with their judgments for fair value firms Fair-Value-Bewertung (DE-588)4802015-1 gnd |
| subject_GND | (DE-588)4802015-1 (DE-588)4113937-9 |
| title | Fair Value Accounting Implications for Users of Financial Statements |
| title_auth | Fair Value Accounting Implications for Users of Financial Statements |
| title_exact_search | Fair Value Accounting Implications for Users of Financial Statements |
| title_exact_search_txtP | Fair Value Accounting Implications for Users of Financial Statements |
| title_full | Fair Value Accounting Implications for Users of Financial Statements Kristian Bachert |
| title_fullStr | Fair Value Accounting Implications for Users of Financial Statements Kristian Bachert |
| title_full_unstemmed | Fair Value Accounting Implications for Users of Financial Statements Kristian Bachert |
| title_short | Fair Value Accounting |
| title_sort | fair value accounting implications for users of financial statements |
| title_sub | Implications for Users of Financial Statements |
| topic | Fair-Value-Bewertung (DE-588)4802015-1 gnd |
| topic_facet | Fair-Value-Bewertung Hochschulschrift |
| url | https://www.peterlang.com/view/product/17615?format=EPDF |
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