Essays Tagged: "Fair value"
Finance-Risk Management
res that all derivative instruments be recognized in the financial statements and measured at their fair value regardless of the purpose or intent for holding them.For derivatives designated as "hedge ... or intent for holding them.For derivatives designated as "hedges of the exposure to changes in the fair value of recognized asset or liability or a firm commitment, the gain or loss is recognized in ...
Subjects: Businesss Research Papers > Accounting
What kinds of incentive schemes and principles for succession planning would need to be in place to support ethical conduct and transparency?
Subjects: Social Science Essays > Psychology
Managing International Acquisitions
advantageous a combined acquisition of Merchant's Saving or Great Progress Bank became. The synergy value from the combined acquisition would be based on the common areas and geographies that the two ...
Subjects: Businesss Research Papers > Case Studies
"The principle of historical cost is still used in accounting when there is a large measure of agreement that it is inappropriate." Discuss.
he creation of several other valuation methods, due to word constraints I have focused primarily on Fair Value Accounting as an alternative to Historical Cost Accounting. Although Fair value accountin ... and ineffective methods of determining current values of non-current assets. These problems within Fair Value Accounting have ensured that most companies conservatively remain using Historical Cost A ...
Subjects: Businesss Research Papers > Accounting
AMP Company.
ce between the cost of the investment in the associate and the investor's share of the net adjusted fair values is regarded as goodwillb. According to the AASB 1013, Section 4.1. Goodwill is internall ... unidentifiable assets, if it is assumed that the difference between the cost of acquisition and the fair value of the net assets acquired is a measure of any goodwill, then the existence of such a dif ...
Subjects: Businesss Research Papers
Positive Accounting Theory
at cost ($1.2 million). If there is an active market for this asset then it may be revalued to its fair value. It is likely that there would be an active market for a very successful book (management ... dated, it is likely that the publishing title was undervalued when sold; therefore a revaluation to fair value would be necessary.DR - Publishing Title $300,000CR - Revaluation Reserve $300,000c)A fra ...
Subjects: Businesss Research Papers > Accounting
Qualitative Characteristics of Financial Information
uence the decision making by users of the statements. Relevant information should possess two basic values, predictive value and feedback value. Hoggett et al (2009) describe this as "Predictive value ... al (2009) describe this as "Predictive value means value as an input into a predictive process, not value directly as a prediction. It is the quality of information that helps users to increase the li ...
Subjects: Businesss Research Papers > Accounting
Business
he annual statements.Debt InstrumentsIt is widely known that the debt instruments are classified as fair value or amortized cost while the prior classifications considered to be within held to maturit ... an receivables were completely removed. Therefore the new standard measures the debt instruments at fair value through profit and loss. This will definitely reduce any accounting inconsistency or mism ...
Subjects: Businesss Research Papers