Evaluating equity in fair value accounting

Josipa Mrsa () and Josip Cicak ()
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Josipa Mrsa: Faculty of Economics Rijeka
Josip Cicak: Faculty of Economics Rijeka

No 1003167, Proceedings of International Academic Conferences from International Institute of Social and Economic Sciences

Abstract: 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.

Keywords: Fair value measurement of equity; equity instruments; fair value of equity in business combination; noncontrolling interest (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Pages: 11 pages
Date: 2015-05
New Economics Papers: this item is included in nep-acc
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Published in Proceedings of the Proceedings of the 15th International Academic Conference, Rome, May 2015, pages 746-756

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Persistent link: https://EconPapers.repec.org/RePEc:sek:iacpro:1003167

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