publication . Article . 2011

the evaluation of the implementation of fair value accounting impact on financial reporting

Karen T. Cascini; Alan DelFavero;
Open Access
  • Published: 07 Jan 2011 Journal: Journal of Business & Economics Research (JBER), volume 9 (issn: 1542-4448, eissn: 2157-8893, Copyright policy)
  • Publisher: Clute Institute
Abstract
<jats:p>&lt;p class="MsoNormal" style="text-justify: inter-ideograph; text-align: justify; margin: 0in 0.5in 0pt; mso-pagination: none;"&gt;&lt;span style="color: #0d0d0d; font-size: 10pt; mso-themecolor: text1; mso-themetint: 242;"&gt;&lt;span style="font-family: Times New Roman;"&gt;The accounting industry is in a state of continuous change.&lt;span style="mso-spacerun: yes;"&gt;&amp;nbsp; &lt;/span&gt;In the United States, the historical cost principle has traditionally been the foundation of accounting.&lt;span style="mso-spacerun: yes;"&gt;&amp;nbsp; &lt;/span&gt;Until recently, assets and liabilities have been required to be recorded at their acquisition p...
Subjects
free text keywords: Balance sheet, Financial ratio, Business, Generally Accepted Accounting Principles (United States), Accounting, business.industry, Accounting standard, Finance, Mark-to-market accounting, Accounting information system, Fair value, Financial accounting
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