Title

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

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