Evaluating equity in fair value accounting (CROSBI ID 624218)
Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Mrša, Josipa ; Čičak, Josip
engleski
Evaluating equity in fair value accounting
This paper discusses the results of the research problem evaluating equity in accounting. In principle, equity is a differential value, the difference of assets and liabilities and its value is derived from these elements, for each individual component of which the fair value is determined. However, accounting recognizes methodologically different equity evaluation as well. In a business combination, fair value of units can be determined through the fair value of equity financial instruments, the result of which may significantly be different from the valuation of equity through value of assets and liabilities. Moreover the accounting standards specifically provide guidance on measuring the fair value of the equity financial instruments, the quoted ones as well as those not quoted.
Fair value measurement of equity ; equity instruments ; fair value of equity in business combination ; noncontrolling interest
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Podaci o prilogu
695-705.
2015.
objavljeno
Podaci o matičnoj publikaciji
Proceedings of the 15th International Academic Conference, Rome, Italy, 14- 17 April 2015
Jiri Rotschedl, Klara Cermakova
Prag: International Institute of Social and Economic Sciences
978-80-87927-08-3
2336-5617
Podaci o skupu
15th International Academic Conference, Rome, Italy, 14- 17 April 2015
predavanje
14.04.2015-17.04.2015
Rim, Italija