Conceptual Framework on Fair Value Accounting
Journal Title: IJAR-Indian Journal of Applied Research - Year 2015, Vol 5, Issue 2
Abstract
The role of financial accountant is critical in providing the information to all the stakeholders of the organizations. The assets and liabilities recorded under traditional accounting system do not reflect their current value and hence the concept of fair value was introduced under IFRS to make the information provided by the financial accountant more relevant, reliable and comparable. The current study focuses on understanding the concept of fair value accounting and analyzing the benefits of implementing fair value accounting in the context of Corporate Valuation and Share valuation.
Authors and Affiliations
Dr. T. V. V. Phani Kumar
Keywords
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