VALUE RELEVANCE OF OTHER COMPREHENSIVE INCOME AND FAIR VALUE MEASUREMENT

VALUE RELEVANCE OF OTHER COMPREHENSIVE INCOME AND FAIR VALUE MEASUREMENT

Fair value measurement raises challenges among the Company’s management and users of financial information. The disclosure of other comprehensive income (OCI) that includes information regarding fair value measurement provides value relevance for all interested stakeholders. The current empirical...

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Hlavní autoři: RĂPAN CLAUDIA MIHAELA, BANŢA VIOREL COSTIN, MANEA ANDREIA
Médium: Článek
Jazyk:English
Vydáno: Academica Brâncuşi 2022-08-01
Edice:Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
Témata:
value relevance
other comprehensive income
revaluation of fixed assets
On-line přístup:https://www.utgjiu.ro/revista/ec/pdf/2022-04/34_Rapan.pdf

Internet

https://www.utgjiu.ro/revista/ec/pdf/2022-04/34_Rapan.pdf

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