IDEAS home Printed from https://ideas.repec.org/p/sek/iacpro/1003167.html
   My bibliography  Save this paper

Evaluating equity in fair value accounting

Author

Listed:
  • Josipa Mrsa

    (Faculty of Economics Rijeka)

  • Josip Cicak

    (Faculty of Economics Rijeka)

Abstract

This paper discusses the results of the research problem evaluating equity in accounting. In principle, equity is a differential value, the difference of assets and liabilities and its value is derived from these elements, for each individual component of which the fair value is determined. However, accounting recognizes methodologically different equity evaluation as well. In a business combination, fair value of units can be determined through the fair value of equity financial instruments, the result of which may significantly be different from the valuation of equity through value of assets and liabilities. Moreover the accounting standards specifically provide guidance on measuring the fair value of the equity financial instruments, the quoted ones as well as those not quoted.

Suggested Citation

  • Josipa Mrsa & Josip Cicak, 2015. "Evaluating equity in fair value accounting," Proceedings of International Academic Conferences 1003167, International Institute of Social and Economic Sciences.
    • Handle: RePEc:sek:iacpro:1003167
    as

    Download full text from publisher

    File URL: https://iises.net/proceedings/international-academic-conference-rome/table-of-content/detail?cid=10&iid=125&rid=3167
    File Function: First version, 2015
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Fair value measurement of equity; equity instruments; fair value of equity in business combination; noncontrolling interest;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:sek:iacpro:1003167. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Klara Cermakova (email available below). General contact details of provider: https://iises.net/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.