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Fair Value and Application of Fair Value in IAS/IFRS
[Fair value a její aplikace v Mezinárodních standardech účetního výkaznictví (IAS/IFRS)]

Author

Listed:
  • Dana Dvořáková

Abstract

One of the most fundamental problems of the financial accounting is the measurement that is in this time the mix of various measurement bases. This paper is an analytical study based on comparison of different approaches to fair value in particular Standards (IAS/IFRS).

Suggested Citation

  • Dana Dvořáková, 2006. "Fair Value and Application of Fair Value in IAS/IFRS [Fair value a její aplikace v Mezinárodních standardech účetního výkaznictví (IAS/IFRS)]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2006(2), pages 25-38.
    • Handle: RePEc:prg:jnlcfu:v:2006:y:2006:i:2:id:145:p:25-38
    DOI: 10.18267/j.cfuc.145
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    More about this item

    Keywords

    Measurement; Fair value; Historical cost; Oceňování; Reálná hodnota; Historická cena;
    All these keywords.

    JEL classification:

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

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