Showing posts with label Fair Value Accounting. Show all posts
Showing posts with label Fair Value Accounting. Show all posts
Thursday, July 26, 2018

Why Bearer Plants was taken out from the scope of IAS 41 ?

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Prior to the 2014 amendments, IAS 41 required all biological assets related to agricultural activity to be measured at fair value less costs...
Wednesday, June 30, 2010

IASB proposes the ED of Measurement Uncertainty Analysis Disclosure for Fair Value Measurements

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The International Accounting Standards Board (IASB) today (29 June 2010) published for public comment further enhancements to a disclosure p...
Tuesday, May 25, 2010

User questionnaire for Fair Value Option exposure draft

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On 24 May 2010 the International Accounting Standards Board (IASB) produced a questionnaire for financial statement users on its May 2010 ex...
Thursday, July 9, 2009

Fair Value at Initial Recognition (ED Fair Value Measurement)

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Paragraph 34 – 37 of  Exposure Draft (ED) Fair Value Measurement (ED/2009/5) regulates the Fair Value at Initial Recognition of asset or li...
Sunday, April 19, 2009

Determining Fair Values in Business Combination (based on IFRS 3)

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The assets acquired and liabilities assumed in the business combination should be recorded at fair values. If the acquirer obtained a 100% i...
Wednesday, November 5, 2008

IASB publishes guidance on fair value measurement

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WebCPA.com in its publication dated November 4, 2008 alerted that The International Accounting Standards Board has issued educational guida...
Sunday, October 19, 2008

The Revaluation Model of PPE Measurement (after Recognition)

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IAS 16 provides for two acceptable alternative approaches to accounting for long-lived tangible assets. The first of these is the historical...
Thursday, October 16, 2008

Several Accounting Changes Done by IASB in response to the Global Financial Crisis

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CFO.com in its article today, October 15, 2008 titled "Fair Value Tweaking on a Global Scale" said that "In response to the g...

Using Depreciated Replacement Cost as a valuation approach of PPE Measurement

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IAS 16 Property, Plant and Equipment provides for two acceptable alternative approaches to accounting for long-lived tangible assets. Par...
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Monday, October 13, 2008

The Fair Value Guidance (FSP FAS 157-3)

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CFO.com in its October 10, 2008 article titled "Fair Value Guidance to Go Live" reported that ' The Financial Accounting Stand...