Fair Value Measurement of Asssets in The Bank Based Economies of the Old Eu: Lessons for New EU Member States
Fair Value Measurement of Asssets in The Bank Based Economies of the Old Eu: Lessons for New EU Member States
Author(s): Justine JaunzemeSubject(s): Economy
Published by: Vytauto Didžiojo Universitetas
Keywords: fair value; annual reports; financial statements; Financial Reporting Standards; accounting policy choice; measurement; tikroji vertė; metinės ataskaitos; atskaitomybės; finansinių ataskaitų standartai; apskaitos politikos pasirinkimas; matavimas
Summary/Abstract: The goal of this paper is to learn about the companies’ motivation behind assets’ fair value accounting policy choices in the bank-based economies in the old EU and to transfer this fair value accounting expertise to the new EU member states. Straipsnio tikslas yra sužinoti apie kompanijų motyvaciją, remiantis tikrosios turto vertės apskaitos politika senosiose ES ekonomikose ir perkelti šią tikrosios vertės apskaitos patirtį į naująsias ES šalis nares.
Journal: Taikomoji ekonomika: sisteminiai tyrimai
- Issue Year: 5/2011
- Issue No: 2
- Page Range: 105-117
- Page Count: 13
- Language: English
