IFRS 13 and investing decisions : A study of auditors and academics’ viewpoint
- Publisher: Umeå universitet, Företagsekonomi
IFRS 13 | IAS 40 | investment decisions | fair value accounting | investor | disclosure requirements | and fair value hierarchy.
With the recent financial crisis that have happened and the global move towards fair value accounting financial institutions such as the IASB saw fit to increase the mandatory disclosure requirements by implementing IFRS 13 to regulated fair value accounting in IFRS. Th...