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The evolution of fair value measurement

2024-01-01Artigo de investigação Acesso aberto
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dc.contributor.authorFontes, Joana Cardoso
dc.contributor.authorPanaretou, Argyro
dc.contributor.authorShakespeare, Catherine
dc.date.accessioned2026-06-23T16:11:52Z
dc.date.available2026-06-23T16:11:52Z
dc.date.issued2024-01-01
dc.description.abstractWhile measurement is a fundamental process to the preparation of financial statements, the conceptual frameworks established by both the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) offer limited guidance on selecting an appropriate measurement basis for assets and liabilities. This paper examines the historical progression of fair value measurement, a measurement basis that is at the centre of some of the most polarising views. We believe that understanding the evolution of fair value measurement is pivotal for aiding academics and practitioners in shaping the future trajectory of measurement. This is particularly crucial given the technological advances in corporate reporting and the need to enhance the connectivity between financial and non-financial reporting.eng
dc.identifier.doi10.1080/00014788.2024.2408925
dc.identifier.eid85206915980
dc.identifier.othere94a0bd5-cbc9-44a4-a9a6-db9a5b9512bf
dc.identifier.urihttp://hdl.handle.net/10400.14/58241
dc.identifier.wos001332871900001
dc.language.isoeng
dc.peerreviewedyes
dc.publisherRoutledge
dc.rights.urihttp://creativecommons.org/licenses/by-nc/4.0/
dc.subjectFasbeng
dc.subjectFair value measurementeng
dc.subjectIasbeng
dc.titleThe evolution of fair value measurement
dc.typeresearch article
dspace.entity.typePublication
oaire.citation.endPage774
oaire.citation.issue7
oaire.citation.startPage760
oaire.citation.volume54
oaire.versionhttp://purl.org/coar/version/c_970fb48d4fbd8a85

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