Fair value measurement in financial reporting

L Hodder, P Hopkins, K Schipper - Foundations and Trends® …, 2014 - nowpublishers.com
This monograph provides a historically informed discussion of conceptual and procedural
issues related to the use of the fair value measurement attribute in financial reporting. Our …

BANK PERFORMANCE PREDICTION DURING THE'GREAT RECESSION'OF 2008-'09: A PATTERN-RECOGNITION APPROACH.

J Moore - Academy of Banking Studies Journal, 2011 - search.ebscohost.com
Abstract The Great Recession of 2008-'09 witnessed the appearance of US banks on the
FDIC's' problem list', or their actual failure, in numbers unseen since the 1930's. This study …

[HTML][HTML] Espen Robak: Valuing Fund Carry–Consider the Market Evidence

E Robak - wealthstrategiesjournal.com
Pure profits interests like a carried interest of a venture fund or hedge fund–at their inception–
have zero intrinsic value. 1 Much like out-of-the money stock options, they either make rapid …

[PDF][PDF] De rol van illiquide beleggingen bij het volgen van recente AFM-leidraden

A Loonen - VBA Journaal, 2013 - research.vu.nl
Dat hedgefondsen (en zeker van 'fund-offunds') een beperkte verhandelbaarheid kennen, is
binnen de financiële sector breed bekend. Vaak worden aan-en verkooptransacties in …

[CITATION][C] 公正価値の誤用と金融危機

大日方隆 - シンポジウム 「金融危機と会計規制」 報告資料』, 東京大学 …, 2011