Autori: Maino, Renato, Palea, Vera
Titolo: Fair Value Measurement under IFRS 13: A Faithful Representation of Real-World Economic Phenomena?
Periodico: Università degli studi di Torino. Dip. Di Economia e Statistica Cognetti de Martiis. Working paper series
Anno: 2012 - Volume: 6 - Fascicolo: 10 - Pagina iniziale: 1 - Pagina finale: 32

In this paper, we discuss IFRS 13 with regard to private equity valuation We raise issues on the fair value definition as an exit price and question the reliability of valuation techniques which are categorized into Level 2 fair value hierarchy. Our paper questions whether fair value as defined by IFRS 13 is an appropriate measure for private equities and can contribute to enhancing transparency and comparability in financial statements, which is one of the purposes of the IASB and the European Union Regulation 1606/2002.




Testo completo: http://www.est.unito.it/do/home.pl/Download?doc=/allegati/wp2012dip/10_wp_palea_maino.pdf

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