Current issues in fair value reporting / Sharifah Norhafiza Syed Ibrahim
Business environment changes over time where business activities are getting more complex than before. As transaction-based accounting and reporting have been used to provide financial information of businesses dominated by manufacturing and merchandising activities, it is argued as not being ab...
| Main Author: | |
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| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
Universiti Teknologi MARA Cawangan Pahang
2008
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/32979/ |
| _version_ | 1848808162565554176 |
|---|---|
| author | Syed Ibrahim, Sharifah Norhafiza |
| author_facet | Syed Ibrahim, Sharifah Norhafiza |
| author_sort | Syed Ibrahim, Sharifah Norhafiza |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | Business environment changes over time where business activities are
getting more complex than before. As transaction-based accounting and
reporting have been used to provide financial information of businesses
dominated by manufacturing and merchandising activities, it is argued as
not being able to fairly report current business activities. Fair value
reporting is claimed by many to be better than transaction-based
accounting in meeting shareholders' needs and investors' expectations.
However, there are few issues currently being debated by preparers,
standard setters, regulators and users' representatives such as relevant
vs. reliability, measurement and implementation issues, and lack of a
single guidance and framework |
| first_indexed | 2025-11-14T22:54:20Z |
| format | Conference or Workshop Item |
| id | uitm-32979 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T22:54:20Z |
| publishDate | 2008 |
| publisher | Universiti Teknologi MARA Cawangan Pahang |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-329792021-07-01T05:36:44Z https://ir.uitm.edu.my/id/eprint/32979/ Current issues in fair value reporting / Sharifah Norhafiza Syed Ibrahim Syed Ibrahim, Sharifah Norhafiza Pricing Accountants Business communication. Including business report writing, business correspondence Business environment changes over time where business activities are getting more complex than before. As transaction-based accounting and reporting have been used to provide financial information of businesses dominated by manufacturing and merchandising activities, it is argued as not being able to fairly report current business activities. Fair value reporting is claimed by many to be better than transaction-based accounting in meeting shareholders' needs and investors' expectations. However, there are few issues currently being debated by preparers, standard setters, regulators and users' representatives such as relevant vs. reliability, measurement and implementation issues, and lack of a single guidance and framework Universiti Teknologi MARA Cawangan Pahang 2008 Conference or Workshop Item PeerReviewed text en https://ir.uitm.edu.my/id/eprint/32979/1/32979.PDF Syed Ibrahim, Sharifah Norhafiza (2008) Current issues in fair value reporting / Sharifah Norhafiza Syed Ibrahim. (2008) In: PROSIDING KOLOKIUM 2007-2008 UNIVERSITI TEKNOLOGI MARA PAHANG. |
| spellingShingle | Pricing Accountants Business communication. Including business report writing, business correspondence Syed Ibrahim, Sharifah Norhafiza Current issues in fair value reporting / Sharifah Norhafiza Syed Ibrahim |
| title | Current issues in fair value reporting / Sharifah Norhafiza Syed Ibrahim |
| title_full | Current issues in fair value reporting / Sharifah Norhafiza Syed Ibrahim |
| title_fullStr | Current issues in fair value reporting / Sharifah Norhafiza Syed Ibrahim |
| title_full_unstemmed | Current issues in fair value reporting / Sharifah Norhafiza Syed Ibrahim |
| title_short | Current issues in fair value reporting / Sharifah Norhafiza Syed Ibrahim |
| title_sort | current issues in fair value reporting / sharifah norhafiza syed ibrahim |
| topic | Pricing Accountants Business communication. Including business report writing, business correspondence |
| url | https://ir.uitm.edu.my/id/eprint/32979/ |