Fair Value Accounting: Implications for Financial Reporting and Performance Measurement
Publication Type
Journal Article
Publication Date
5-2005
Abstract
The article examines gradual but significant shifts in financial reporting through the use of fair value information in accounting for financial instruments and impairment tests. Some of the critical challenges of fair value accounting, including impact on managerial performance are examined in the article.
Discipline
Accounting | Asian Studies | Corporate Finance
Research Areas
Financial Performance Analysis
Publication
Singapore Accountant
ISSN
0217-4456
Publisher
Singapore Society of Accountants
Citation
TAN, Pearl Hock Neo.
Fair Value Accounting: Implications for Financial Reporting and Performance Measurement. (2005). Singapore Accountant.
Available at: https://ink.library.smu.edu.sg/soa_research/319