The application of “fair value” accounting standards to the income statements of companies listed in the Portuguese Stock Index-20 (PSI-20)

The application of “fair value” accounting standards to the income statements of companies listed in the Portuguese Stock Index-20 (PSI-20)

Purpose – “Fair value” accounting standards are not consensual. Supporters claim that they offer a methodology to find the “correct” value of accounting items, whereas critics contend that “fair value” accounting reduces the reliability of financial statements through a complex and unpractical meth...

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Bibliographic Details
Main Authors: Tiago Cardão-Pito, Jorge Barros
Format: Article
Language:English
Published: Fundação Escola de Comércio Álvares Penteado 2016-06-01
Series:Revista Brasileira de Gestão De Negócios
Subjects:
“Fair value”
historical cost
taxes
public revenue
Online Access:https://rbgn.fecap.br/RBGN/article/view/2470/pdf

Internet

https://rbgn.fecap.br/RBGN/article/view/2470/pdf

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