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Can There Be More Than One Fair Value?
Can There Be More Than One Fair Value? This article compares and contrasts existing and ... in fair value requirements between US GAAP and IFRS. The focus of this article is on fair value requirements ...- Authors: Albert Li, Patricia Matson, Hui Shan
- Date: Dec 2009
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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SFAS 157 Adoption Impacts
SFAS 157 Adoption Impacts Discusses the content of the Statement of Financial Accounting Standards ... change dramatically with the planned movement to IFRS, which seems to be headed to a fair value-like ...- Authors: Patricia Matson, Application Administrator
- Date: Dec 2008
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]