Current issues in fair value reporting / Sharifah Norhafiza Syed Ibrahim

Syed Ibrahim, Sharifah Norhafiza (2008) Current issues in fair value reporting / Sharifah Norhafiza Syed Ibrahim. In: PROSIDING KOLOKIUM 2007-2008 UNIVERSITI TEKNOLOGI MARA PAHANG.

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Abstract

Business environment changes over time where business activities are
getting more complex than before. As transaction-based accounting and
reporting have been used to provide financial information of businesses
dominated by manufacturing and merchandising activities, it is argued as
not being able to fairly report current business activities. Fair value
reporting is claimed by many to be better than transaction-based
accounting in meeting shareholders' needs and investors' expectations.
However, there are few issues currently being debated by preparers,
standard setters, regulators and users' representatives such as relevant
vs. reliability, measurement and implementation issues, and lack of a
single guidance and framework

Metadata

Item Type: Conference or Workshop Item (Paper)
Creators:
Creators
Email
Syed Ibrahim, Sharifah Norhafiza
snorhafiza@pahang.uitm.edu.my
Subjects: H Social Sciences > HF Commerce > Pricing
H Social Sciences > HF Commerce > Accounting. Bookkeeping > Accountants
H Social Sciences > HF Commerce > Business communication. Including business report writing, business correspondence
Divisions: Universiti Teknologi MARA, Pahang > Jengka Campus
Journal or Publication Title: Prosiding Kolokium UiTM Pahang 2007-2008
ISSN: 9789832607182
Event Title: PROSIDING KOLOKIUM 2007-2008 UNIVERSITI TEKNOLOGI MARA PAHANG
Page Range: pp. 87-94
Item ID: 32979
Uncontrolled Keywords: Fair value accounting and reporting, Entry price, Exit price, Exchange value, IASB (International Accounting Standard Board), IFRS (International Financial Reporting Standard), Accounting standards
URI: https://ir.uitm.edu.my/id/eprint/32979

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32979

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