Implementation of IFRS 13 fair value measurement : issues and challenges faced by the Islamic financial institutions in Malaysia

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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...

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Bibliographic Details
Main Authors:	Nathasa Mazna Ramli, Abdul Rahim Abdul Rahman, Ainulashikin Marzuki, Marziana Madah Marzuki, Wan Amalina Wan Abdullah@Wan Muda
Format:	Article
Language:	English
Published:	Penerbit Universiti Kebangsaan Malaysia 2021
Online Access:	http://journalarticle.ukm.my/18446/ http://journalarticle.ukm.my/18446/1/49756-174571-1-PB.pdf

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