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Category Archives: Fair Value
IFRS 13 – early thoughts for smaller companies
by John Hughes Because the effective date of IFRS 13 Fair value measurement is still over a year away, it’s easy not to worry too much about it, particularly for smaller companies: fair value often isn’t a very prominent concept … Continue reading
Posted in Fair Value, Financial Instruments, IFRS
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Biological assets – challenges of fair value measurement
by John Hughes For most companies, moving to IFRS doesn’t fundamentally change the way they present their economic performance – it’s more a matter of tweaks and refinements. But for others, it goes right to the heart of what their … Continue reading
Posted in Biological assets, Fair Value, IFRS
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In the fair value hall of mirrors
by John Hughes In the current (March 2010) issue of CA Magazine, Michel Magnan and Dan Thornton ponder the real-world impact of fair value accounting. Their article makes various references to pre-existing research: “A study by Norman Macintosh and his colleagues at … Continue reading
Posted in Fair Value, Financial Instruments, IFRS
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Fair Value: notes from a calculative pragmatist
by John Hughes I came across a fascinating recent speech by Michael Power of the Department of Accounting, London School of Economics and Political Science, called Fair value: the influence of financial economics on accounting. Among much else, the speech … Continue reading
Posted in Fair Value, IFRS
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