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- W2338985441 abstract "The discussion about the full fair value accounting, particularly with regard to financial instruments gains strength in the international standard-setters (the IASB and the FASB). The main objective of this paper was to study the relationships between the market values, the accounting equities and the use of fair value as the single measurement basis for financial assets and liabilities at the banks listed in three major exchanges that require or permit the filing of financial statements in IFRS, BM&FBOVESPA, the LSE and Euronext in the period from 2004 to 2011. Closely, under the following perspective: the use of a full fair value accounting makes accounting equities closer to the market values of the institutions. The analyses were performed by taking the sample together, segregated by size and under a significance level (α) of 5%. The statistical procedure used was the confection of Hypothesis Tests for Averages Paired Samples (Wilcoxon). The results show evidence that the use of fair value as the single measurement basis approximates the carrying amounts of the accounting equities from their market’s pairs, but without significance. That is, to account or not all the financial instruments at fair value does not impact the accounting equity and become it closer but in a very discrete manner to the market value." @default.
- W2338985441 created "2016-06-24" @default.
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- W2338985441 date "2014-01-01" @default.
- W2338985441 modified "2023-09-27" @default.
- W2338985441 title "THE USE OF THE FAIR VALUE AND ITS RELATIONSHIPS WITH THE MARKET VALUES OF THE FINANCIAL INSTITUTIONS" @default.
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