The Valuation of Assets within the Conceptual Framework of the Future International Accounting Standardization, Especially in Light of Standards 36 and 38 (notice n° 454211)
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| fixed length control field | 01921cam a2200241 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121032654.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Biondi, Yuri |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | The Valuation of Assets within the Conceptual Framework of the Future International Accounting Standardization, Especially in Light of Standards 36 and 38 |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2004.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 69 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | International Financial Reporting Standards (IFRS) provide intriguing and controversial issues for accounting theory. The article analyses rules for impairment test (IFRS 36) and intangibles (IFRS 38) from a theoretical viewpoint, renewing the old-fashioned distinction between static (market-based) and dynamic (process-based) accounting, that is fair value or accruals. It concludes that, concerned with non financial assets, the IASB rule for impairment is more closely related to accommodating « lower of cost or market value » than to advancing fair value revolution. Further developing the theoretical distinction, two different bases for notion of asset are discussed, either as (economic) actualization of future cash inflows or as (accrual) capitalization of actual cash outflows. As consequence, accrual accounting is contrasted both with fair value and actualization. Its informational content, indeed, may be complementary to financial market valuations, especially if equity interest calculation is provided on accrual basis. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | asset valuation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | recognition and measurement |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | dynamic accounting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting theory |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | international accounting harmonization |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | intangibles |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | impairment of assets |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 10 | 2 | 2004-06-01 | p. 55-71 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2004-2-page-55?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2004-2-page-55?lang=en&redirect-ssocas=7080</a> |
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