scholarly journals Analysis of the Value Relevance on International Financial Reporting Standards Fair Value in China

2014 ◽  
Vol 12 (9) ◽  
pp. 75-81
Author(s):  
Dong-Il Kim
Keyword(s):  
Financial Reporting ◽  
Value Relevance ◽  
Fair Value ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Financial Reporting Standards

The Need for Global Adoption of International Financial Reporting Standards

2017 ◽  
pp. 1-10
Author(s):  
Marianne Ojo
Keyword(s):  
Financial Reporting ◽  
Value Relevance ◽  
Accounting Information ◽  
International Financial Reporting Standards ◽  
Successful Implementation ◽  
Reporting Standards ◽  
Value Judgment ◽  
Financial Reporting Standards ◽  
Inaccurate Information ◽  
Market Crashes

Many questions have been raised as to whether financial accounting has become more conservative. The value relevance and qualitative characteristics of accounting information have become topics of particular relevance given the role they have assumed in influencing the value judgment of investors in deciding whether or not to invest in a certain market. Given the quality of accounting information – which has resulted in misleading and inaccurate information, it became evident, particularly following Enron's collapse, to adopt improved, enhanced, better quality standards: namely, International Financial Reporting Standards. This chapter considers the background culminating in the adoption of IFRS – as well as the need for the adoption of IFRS. It also highlights why the value relevance of accounting information is also of vital significance in certain emerging economies and why the successful implementation of IFRS in these jurisdictions may be crucial in restoring investor confidence – particularly in the aftermath of stock market crashes in these economies.

scholarly journals ANALISIS BIAYA DAN MANFAAT ALIRAN KAS INVESTOR: TELAAH LITERATUR KEWAJARAN DARI NILAI WAJAR

2019 ◽  
Vol 4 (2) ◽  
pp. 49-65
Author(s):  
Frida Fanani Rohma
Keyword(s):  
Financial Reporting ◽  
Fair Value ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Financial Reporting Standards ◽  
Primary Users

IFRS (International Financial Reporting Standards) menekankan penyajian informasi berdasarkan nilai wajar (fair value) yang dinilai mampu meningkatkan relevansi. Beberapa literatur dan hasil penelitian empiris mengkaji masalah pengukuran dan perubahan informasi akuntansi berdasarkan nilai wajar dalam meningkatkan relevansi informasi. Namun, hal tersebut masih menjadi kontroversi. Artikel ini bertujuan untuk melakukan analisis kewajaran dari nilai wajar dengan tolok ukur penyajian yang seharusnya dan kebermanfaatan informasi berdasarkan sudut pandang seluruh pihak yang berhubungan dengan laporan keuangan, tidak hanya primary users. Hasil telaah menunjukkan “kewajaran” dari nilai wajar membantu meningkatkan relevansi, namun kemampuan prediksi dan tujuan utamanya untuk mendapatkan respon harga investor masih menjadi masalah yang perlu dipertanyakan, sehingga pertimbangan biaya dan manfaat nilai wajar masih perlu diperhatikan untuk mencapai tujuan “kewajaran” dari nilai wajar.

scholarly journals The Value Relevance of Direct Cash Flows under International Financial Reporting Standards

Abacus ◽  
2013 ◽  
Vol 49 (3) ◽  
pp. 367-395 ◽  
Author(s):  
Iain Clacher ◽  
Alan Duboisée Ricquebourg ◽  
Allan Hodgson
Keyword(s):  
Financial Reporting ◽  
Value Relevance ◽  
Cash Flows ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Financial Reporting Standards
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