Autore
Palea, VeraTitolo
Fair Value Accounting and Its Usefulness to Financial Statement UsersPeriodico
Università degli studi di Torino. Dip. Di Economia e Statistica Cognetti de Martiis. Working paper seriesAnno:
2013 - Volume:
5 - Fascicolo:
27 - Pagina iniziale:
1 - Pagina finale:
21This 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 instruments. Furthermore, fair value accounting has been under deep
scrutiny because of its alleged role in the financial crisis. Therefore, the usefulness of fair value accounting is a key issue for standard setting purposes.
This paper delineates the theoretical background for fair value accounting, it
provides empirical evidence on its usefulness, it highlights some controversial issues and makes some proposals for standard setting discussion.
Testo completo:
http://www.est.unito.it/do/home.pl/Download?doc=/allegati/wp2013dip/wp_27_2013.pdfEsportazione dati in Refworks (solo per utenti abilitati)
Record salvabile in Zotero