IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia

By David Cairns, Dianne Massoudi, Ross H. Taplin, A. Tarca. 2011

179 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/5d9434f29924a735ea2379400d88148b7b1d092c

Citations in the corpus

• Does fair value accounting for non-financial assets pass the market test? (2013, unknown): “…as increased value relevance and information content (Sharpe and Walker 1975; Standish and Ung 1982; Easton et al. 1993; Barth and Clinch 1996, 1998; Aboody et al. 1999; Danbolt and Rees 2008), reduced information asymmetry (Muller et al. 2011), and increased comparability (Cairns et al. 2011).”