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Fair Value Measurement in Financial Reporting

  • Dvořáková D
European Financial and Accounting Journal (2011) 6(1) 60-75
DOI: 10.18267/j.efaj.39
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Abstract

Measurement in financial accounting has been the most discussed issue inrecent decades. The last very important result of the convergence processbetween IFRS and U.S. GAAP was adopting IFRS 13 – Fair ValueMeasurement in May 2011. The objective of IFRS 13 is to unify theapproaches to determining fair value under IFRSs. The aim of this paperis to offer a comprehensive evaluation of the pros and cons that thisstandard brings.

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APA

Dvořáková, D. (2011). Fair Value Measurement in Financial Reporting. European Financial and Accounting Journal, 6(1), 60–75. https://doi.org/10.18267/j.efaj.39

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