| Autor: Magdalena Janowicz | 157 |
Strony: 157-167
pełen tekst
FAIR VALUE MEASUREMENT ACCODING THE EXPOSURE DRAFT OF A NEW INTERNATIONAL ACCOUNTING STANDARD
Summary
The International Accounting Standard Board is currently working on The Exposure Draft: Fair Value Measurement. The planned standard is to clarify the definition of fair value and to provide more detailed rules of the measurement. The paper presents the main ideas related to fair value, enclosed in the exposure draft.
pełen tekstFAIR VALUE MEASUREMENT ACCODING THE EXPOSURE DRAFT OF A NEW INTERNATIONAL ACCOUNTING STANDARD
Summary
The International Accounting Standard Board is currently working on The Exposure Draft: Fair Value Measurement. The planned standard is to clarify the definition of fair value and to provide more detailed rules of the measurement. The paper presents the main ideas related to fair value, enclosed in the exposure draft.