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Keywords: fair value accounting
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Journal Articles
Journal of International Accounting Research (2022) 21 (2): 125–150.
Published: 01 June 2022
..., Auditing and Taxation, Sydney, Australia. Editor's note: Accepted by Steve Lin. 1 8 2021 1 3 2022 2022 Compared with many domestic standards, IFRS are principles-based and place more emphasis on fair value accounting, increasing the uncertainty of accounting numbers...
Journal Articles
Journal Articles
Journal of International Accounting Research (2021) 20 (3): 21–42.
Published: 01 September 2021
...Clarence Goh; Chu Yeong Lim; Jeffrey Ng; Gary Pan; Kevin Ow Yong ABSTRACT We survey stakeholders in the financial reporting process to examine trust in fair value accounting. Although respondents demonstrate high confidence in financial statements, they believe that fair value accounting decreases...
Journal Articles