9783346014177 - a critical examination of the interpretation and application of ifrs 13 von hassanien, maged (1 Ergebnisse)

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Taschenbuch. Zustand: Neu. Druck auf Anfrage Neuware - Printed after ordering - Scientific Essay from the year 2019 in the subject Business economics - Accounting and Taxes, , language: English, abstract: IFRS 13 and its application is well known by accounting specialists who prepare international financial statements. The purpo…se is to measure an asset at its fair value. In accordance with IFRS 13, there are three measurement levels in a measurement hierarchy for this purpose. And it is precisely these measurement levels that must be viewed extremely critically in their presentation and application. This paper presents the practicability of IFRS 13 in detail and attempts to critically examine this and the application of IFRS 13.