| Title |
Tikrosios vertės informacijos atskleidimo finansinėse ataskaitose patikimumo tyrimas / |
| Translation of Title |
Reliability of fair value information disclosure in financial statements research. |
| Authors |
Stašionytė, Liucija |
| Full Text |
|
| Pages |
85 |
| Keywords [eng] |
fair value ; financial statements ; reliability |
| Abstract [eng] |
The required adoption of International Financial Reporting Standards (IFRS) has changed the essence of accounting. The major changes came with the adoption of IFRS 13th which advises to book assets or liabilities at fair value (FV) if the value can be determined reliably. This requirement led to further discussions regarding the reliability of fair values, especially when they are determined at the IIIrd level of fair value hierarchy. The fair value problem is being raised when FV is determined by mostly using not observable inputs, what makes the reliability check more difficult. |
| Dissertation Institution |
Kauno technologijos universitetas. |
| Type |
Master thesis |
| Language |
Lithuanian |
| Publication date |
2018 |
