Naslov
Evaluating equity in fair value accounting

Autori
Mrša, Josipa ; Čičak, Josip

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
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, 2015, 695-705

ISBN
978-80-87927-08-3

Skup
15th International Academic Conference, Rome, Italy, 14- 17 April 2015

Mjesto i datum
Rim, Italija, 14.04.2015. - 17.04.2015

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
Fair value measurement of equity ; equity instruments ; fair value of equity in business combination ; noncontrolling interest

Sažetak
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.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA