The IVSC and the IFRS Foundation said Thursday they have a shared interest in the consistent measurement of fair value for financial reporting, noting that certain standards issued by the ...
IFRS (International Financial Reporting Standards), which will be mandatory for EU-listed, Australian and certain Russian companies from 2005, makes constant reference to value: recoverable value, ...
Hawkins, David F., Vincent Marie Dessain, and Andrew Barron. "Silic (A): Choosing Cost or Fair Value on Adoption of IFRS." Harvard Business School Case 108-030, September 2007. (Revised January 2008.) ...
Riedl, Edward J. "Land Securities Group (A): Choosing Cost or Fair Value on Adoption of IFRS." Harvard Business School Case 105-014, August 2004. (Revised February 2008.) ...
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