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112.248  Articles
1 of 11.226 pages  |  10  records  |  more records»
This study evaluates the impact of IFRS adoption, fair value information of property, plant, and equipment (PPE), and disclosure of appraiser services into a firm's information asymmetry. Information asymmetry is the primary reason for the existence of ac... see more

This study aims to investigate whether value of biological assets measured by fair value and disclosure of biological assets has influence on firm value. The samples are agricultural companies listed on the Indonesia Stock Exchange between 2018 and 2020 w... see more

This study aims to investigate whether value of biological assets measured by fair value and disclosure of biological assets has influence on firm value. The samples are agricultural companies listed on the Indonesia Stock Exchange between 2018 and 2020 w... see more

Abstract:Research aims: The paper aims to examine the value relevance of asset revaluation disclosure after seven years of implementation of international accounting standards (IAS). This paper highlights the implementation of SFAS 16 which is converged t... see more

AbstractAccounting estimates form part of the preparation of financial statements and should not affect faithful representation. The use of accounting estimates does not yield exact amounts, but, rather, amounts based on assumptions. The frequency of use ... see more

Research aims: The aim of the study was to determine whether fair value adjustments to investment property affect the profitability ratios of listed companies. Design/Methodology/Approach: To investigate the problem, a brief literature overview of perform... see more

AbstractThis article assesses the extent to which South African public companies that are engaged in agricultural activities are complying with the compulsory recognition and measurement and compulsory and voluntary disclosure requirements of IAS 41 Agric... see more

The article highlighted the role of fairy tale in the social life of children, its educational potential, resulting in the development of individualism in the manifestation of children's creativity is exposed. V.O. Sukhomlynskyi’s disclosure principle of ... see more

Fair value accounting refers to the accounting method which an asset or liability is estimated based on the current market price, so called fair value. Under the fair value accounting, it is more difficult for managers to hide bad information, because the... see more

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