Autor(es): Fernandes, João Daniel Almeida
Data: 2010
Identificador Persistente: http://hdl.handle.net/10362/206316
Origem: Repositório Institucional da UNL
Assunto(s): Fair Value; Financial Statements; Historical Cost; Value Relevance
Detalhes do Documento
Fair Value: A Literature Review
Descrição
IASB and FASB are cooperating to converge into a full fair value accounting system, as “ordered” by financial statements users. The purpose of this literature review is to see if we are ready for this convergence. In this literature review I performed a description of the history, evolution and application of fair value, analyzed the different concepts and problems existing to measure fair value, and also took a look on value relevance of fair value. I suggest that full fair value model could be achievable despite the uncertainty related to the concept and lack of active markets for all assets.
Tipo de Documento
Dissertação de mestrado
Idioma Inglês
Contribuidor(es) RUN; Pais, Cláudio
Licença CC
Idioma Inglês
Contribuidor(es) RUN; Pais, Cláudio
Licença CC
