• citations in SCIndeks: 0
  • citations in CrossRef:0
  • citations in Google Scholar:[]
  • visits in previous 30 days:7
  • full-text downloads in 30 days:0


article: 10 from 14  
Back back to result list
2008, vol. 11, iss. 44, pp. 57-72
Valuation of financial statement items and fair value
Institute for Economics and Finance - IEF, Belgrade
During the time of financial crisis, critics have increasingly been targeting the fair value principle as a concept of presenting information about assets, liabilities and the financial state of businesses. On the other hand, we have seen constant innovation in accounting standards alternative ways of reporting are being reduced or eliminated- and calls for additional reporting and disclosure of items on the market value basis. The translation of IAS and IFRS was published in Serbia in 2008, along with their interpretation. The standards emphasize the requirement to value financial statement items with a specific focus on fair value.
*** (2008) Rešenje o objavljivanju Međunarodnih standarda finansijskog izveštavanja. Službeni glasnik RS, br. 16
*** (2008) Fair cop: Fairvalue accounting becomes a political issue. Economist. com
*** (2007) Valuation under international financial reporting standards. IVSC, Issue 13
Barr, C. (2008) Fairvalue accounting: Here to stay. CNNMoney. com
Damodaran, A. (2002) Investment valuation: Tools and techniques for determining the value of any asset. New York, itd: Wiley
Dorchester, J. (2004) Market value for financial reporting: The premise. Appraisal Journal
Hughes, J., Hall, B. (2008) Politicians rail against fair value accounting. Financial Times, FT. com
Langendijk, H., Swagerman, D., Verhoog, W., ur. (2005) Is fair value fair?: Financial reporting from an international perspective
Moyer, L. (2008) How fair is fair value accounting?. Forbes. com


article language: Serbian
document type: Review Paper
published in SCIndeks: 25/01/2009

Related records