Research Article

THREATHINING NATURE OF LEVEL 3 INPUTS UNDER THE HIERARCHY OF FAIR VALUE ACCOUNTING

Volume: 6 Number: 2 July 1, 2013
  • Can Kaya
Journal of Accounting and Taxation Studies Cover
Journal of Accounting and Taxation Studies
PDF Download
TR EN

THREATHINING NATURE OF LEVEL 3 INPUTS UNDER THE HIERARCHY OF FAIR VALUE ACCOUNTING

Abstract

Accounting academia along withpractitioners has been long debating on the pros and cons of the transition from Historical Cost Accounting into Fair Value Accounting. Within this transition period, both sides have solid arguments in various areas. As far as the hierarchy set by the International Accounting Standards Board (IASB) is concerned, this arearaises the main cluster of questions which deserves the most attention. The aim of this paper is to criticizethe threatening nature of the levels of the hierarchy; especially the level 3 inputs, by pointing out specific deficiencies.

Keywords

References

  1. Yahanpath, N. ve Joseph, T. 2011. A Brief Review of the Role of Shareholder Wealth Maximisation and Other Factors Contributing to the Global Financial Crisis, Qualitative Research in Financial Markets Vol. 3 No. 1, 2011, pp. 64-77, Emerald Group Publishing Limited 1755-4179 DOI 10.1108/17554171111124621
  2. Zacharski, A. H., Rosenblat and A.,Teufel, A. 2007. FASB Statement on Fair Value Measurements, Journal of Investment Compliance, Vol 8, No. 1., pp. 36-39, Emerald Group Publishing Limited, ISSN 1528-5812
  3. Zyla, M. L. 2009. Fair Value Measurements: Practical Guidance and Implementation, WileyCorporate F&A, second edition, 188.

Details

Primary Language

English

Subjects

Business Administration

Journal Section

Research Article

Authors

Can Kaya This is me
Türkiye

Publication Date

July 1, 2013

Submission Date

January 1, 2013

Acceptance Date

May 1, 2013

Published in Issue

Year 2013 Volume: 6 Number: 2

IZ

https://izlik.org/JA42CX93ET

Cite

RIS / Bibtex
APA
Kaya, C. (2013). THREATHINING NATURE OF LEVEL 3 INPUTS UNDER THE HIERARCHY OF FAIR VALUE ACCOUNTING. Journal of Accounting and Taxation Studies, 6(2), 55-64. https://izlik.org/JA42CX93ET
AMA
1.Kaya C. THREATHINING NATURE OF LEVEL 3 INPUTS UNDER THE HIERARCHY OF FAIR VALUE ACCOUNTING. JATS. 2013;6(2):55-64. https://izlik.org/JA42CX93ET
Chicago
Kaya, Can. 2013. “THREATHINING NATURE OF LEVEL 3 INPUTS UNDER THE HIERARCHY OF FAIR VALUE ACCOUNTING”. Journal of Accounting and Taxation Studies 6 (2): 55-64. https://izlik.org/JA42CX93ET.
EndNote
Kaya C (July 1, 2013) THREATHINING NATURE OF LEVEL 3 INPUTS UNDER THE HIERARCHY OF FAIR VALUE ACCOUNTING. Journal of Accounting and Taxation Studies 6 2 55–64.
IEEE
[1]C. Kaya, “THREATHINING NATURE OF LEVEL 3 INPUTS UNDER THE HIERARCHY OF FAIR VALUE ACCOUNTING”, JATS, vol. 6, no. 2, pp. 55–64, July 2013, [Online]. Available: https://izlik.org/JA42CX93ET
ISNAD
Kaya, Can. “THREATHINING NATURE OF LEVEL 3 INPUTS UNDER THE HIERARCHY OF FAIR VALUE ACCOUNTING”. Journal of Accounting and Taxation Studies 6/2 (July 1, 2013): 55-64. https://izlik.org/JA42CX93ET.
JAMA
1.Kaya C. THREATHINING NATURE OF LEVEL 3 INPUTS UNDER THE HIERARCHY OF FAIR VALUE ACCOUNTING. JATS. 2013;6:55–64.
MLA
Kaya, Can. “THREATHINING NATURE OF LEVEL 3 INPUTS UNDER THE HIERARCHY OF FAIR VALUE ACCOUNTING”. Journal of Accounting and Taxation Studies, vol. 6, no. 2, July 2013, pp. 55-64, https://izlik.org/JA42CX93ET.
Vancouver
1.Can Kaya. THREATHINING NATURE OF LEVEL 3 INPUTS UNDER THE HIERARCHY OF FAIR VALUE ACCOUNTING. JATS [Internet]. 2013 Jul. 1;6(2):55-64. Available from: https://izlik.org/JA42CX93ET

Creative Commons Lisansı
This Journal Licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

This license allows reusers to distribute, remix, adapt, and build upon the material in any medium or format for noncommercial purposes only, and only so long as attribution is given to the creator.