.... 22 09 2021 12 09 2023 27 09 2023 2024 acquisitions contingent consideration earnouts fair value accounting financial liability IFRS 3 This study investigates the economic consequences of the IFRS 3 (2008) requirement for fair valuing earnouts. Earnouts...

... 2021 2022 fair value accounting Level 3 return relevance ASC 820 FAS 157 other comprehensive income (OCI) fair value disclosures The fair value hierarchy in Accounting Standards Codification (ASC) 820 (formerly Statement of Financial Accounting Standards [SFAS] 157...

... risk disclosure oil and gas reserves fair value accounting The recent financial crisis raised the concern that financial statements and other mandatory disclosures do not transparently portray firm risk. Understandably, the concern primarily focused on inadequacies of financial risk...

... conversations with Travis Quast at DerivActiv on hedge accounting. Editor's note: Accepted by Morton Pincus. July 2011 October 2014 2015 discretionary accrual FAS 133 fair value accounting derivative hedging income smoothing...

... of bank industry lobbying, Congress held a hearing in March 2009, during which it pressured the FASB to relax various aspects of fair value accounting ( Pulliam and McGinty 2009 ). One month later the FASB issued the OTTI bifurcation rule, which excluded the non-credit portion of OTTI charges from net...

.... Defenders counter-argue that the fair value provisions were insufficient to lead to the pro-cyclical effects alleged by the critics. Our evidence indicates that these provisions did not affect the commercial banking industry in the ways commonly alleged by critics. First, we show that fair value accounting...