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2008, vol. 11, iss. 44, pp. 57-72
Valuation of financial statement items and fair value
Institute for Economics and Finance - IEF, Belgrade
Abstract
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.
References
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*** (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
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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
 

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

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