Český finanční a účetní časopis 2006(2):25-38 | DOI: 10.18267/j.cfuc.145

Fair Value and Application of Fair Value in IAS/IFRS

Dana Dvořáková
Ing. Dana Dvořáková, Ph.D. - odborná asistentka; Katedra finančního účetnictví, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <ddvorak@vse.cz>.

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.
JEL classification: M41

Published: June 1, 2006  Show citation

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Dvořáková, D. (2006). Fair Value and Application of Fair Value in IAS/IFRS. Czech Financial and Accounting Journal, 2006(2), 25-38. doi: 10.18267/j.cfuc.145
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    References

    1. Alexander, D. (2003): Fair value in IAS GAAP. In: llinois International Summer Conference 2003. [on-line], Urbana-Champaign, University of Illinois at UrbanaChampaign, c2006, [cit.: 7. 3. 2006], <http://www.business.uiuc.edu/accountancy/vkzcenter/conferences/gottingen/Papers/Alexander.pdf>.
    2. IASCF (2005): International financial reporting standards 2005. London, IASCF, 2005.

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