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Displaying 2 articles of 2 total result(s).
Original Article

The Discount Rate At The Evaluation Of Fair Value Of Financial Instruments

O. S. Aksinina
,
O. A. Naumova

Keywords: International financial reporting standards, fair value, financial instruments, discounting method, risk premium

Article no: 87

Pages 686-694

Doi: 10.15405/epsbs.2020.04.87

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Original Article

International Financial Reporting Standards: A Pre-/Post-Ifrs Adoption Comparative Analysis

Luminita Gabriela Istrate
,
Bogdan Stefan Ionescu

Keywords: International financial reporting standards, national regulations, relevance of accounting information, financial performance

Article no: 22

Pages 247-256

Doi: 10.15405/epsbs.2019.01.02.22

>View as HTML >Abstract >Download PDF

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