Araştırma Makalesi

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

Cilt: 6 Sayı: 2 1 Temmuz 2013
  • Can Kaya
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THREATHINING NATURE OF LEVEL 3 INPUTS UNDER THE HIERARCHY OF FAIR VALUE ACCOUNTING

Öz

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.

Anahtar Kelimeler

Kaynakça

  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.

Ayrıntılar

Birincil Dil

İngilizce

Konular

İşletme

Bölüm

Araştırma Makalesi

Yazarlar

Can Kaya Bu kişi benim
Türkiye

Yayımlanma Tarihi

1 Temmuz 2013

Gönderilme Tarihi

1 Ocak 2013

Kabul Tarihi

1 Mayıs 2013

Yayımlandığı Sayı

Yıl 2013 Cilt: 6 Sayı: 2

IZ

https://izlik.org/JA42CX93ET

Kaynak Göster

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. MUVU. 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 (01 Temmuz 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”, MUVU, c. 6, sy 2, ss. 55–64, Tem. 2013, [çevrimiçi]. Erişim adresi: 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 (01 Temmuz 2013): 55-64. https://izlik.org/JA42CX93ET.
JAMA
1.Kaya C. THREATHINING NATURE OF LEVEL 3 INPUTS UNDER THE HIERARCHY OF FAIR VALUE ACCOUNTING. MUVU. 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, c. 6, sy 2, Temmuz 2013, ss. 55-64, https://izlik.org/JA42CX93ET.
Vancouver
1.Can Kaya. THREATHINING NATURE OF LEVEL 3 INPUTS UNDER THE HIERARCHY OF FAIR VALUE ACCOUNTING. MUVU [Internet]. 01 Temmuz 2013;6(2):55-64. Erişim adresi: https://izlik.org/JA42CX93ET

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Makale göndermek için https://dergipark.org.tr/tr/journal/591/submission/step/manuscript/new