Fair Value Accounting: Information or Confusion for Financial Markets?
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- Roman Čibera, 2016. "Fair Value: Differences in approach to the value under financial accounting and asset valuation," Český finanční a účetní časopis, University of Economics, Prague, vol. 2016(1), pages 49-65.
More about this item
KeywordsFair value accounting; governance; risk management; earnings forecasts analysts; valuation of assets disclosure; Comptabilité à la juste valeur; gouvernance; prévisions de bénéfices des analystes; divulgation de l'évaluation d'actifs;
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2011-09-16 (Accounting & Auditing)
- NEP-ALL-2011-09-16 (All new papers)
- NEP-BEC-2011-09-16 (Business Economics)
- NEP-RMG-2011-09-16 (Risk Management)
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