Fair Value and Application of Fair Value in IAS/IFRS

Fair value a její aplikace v Mezinárodních standardech účetního výkaznictví (IAS/IFRS)

Dana Dvořáková

Český finanční a účetní časopis, 2006, vol. 2006, issue 2, 25-38

Abstract: One of the most fundamental problems of the financial accounting is the measurement that is in this time the mix of various measurement bases. This paper is an analytical study based on comparison of different approaches to fair value in particular Standards (IAS/IFRS).

Keywords: Measurement; Fair value; Historical cost; Oceňování; Reálná hodnota; Historická cena (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2006
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DOI: 10.18267/j.cfuc.145

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