Implementation of IFRS 13 fair value measurement : issues and challenges faced by the Islamic financial institutions in Malaysia
Fair value (FV) is claimed to be superior to other forms of measurement mainly because the former is easily understood by investors and stakeholders. However, the challenges faced in deploying International Financial Reporting Standards (IFRS) 13 FV Measurement could result in inconsistent applicati...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Penerbit Universiti Kebangsaan Malaysia
2021
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| Online Access: | http://journalarticle.ukm.my/18446/ http://journalarticle.ukm.my/18446/1/49756-174571-1-PB.pdf |