Fair Value Accounting: Implications for Financial Reporting and Performance Measurement
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.
Accounting | Asian Studies | Corporate Finance
Financial Performance Analysis
Singapore Society of Accountants
TAN, Pearl Hock Neo.
Fair Value Accounting: Implications for Financial Reporting and Performance Measurement. (2005). Singapore Accountant. Research Collection School Of Accountancy.
Available at: http://ink.library.smu.edu.sg/soa_research/319