Essays about: "Petya Hristova Yalamova"

Found 1 essay containing the words Petya Hristova Yalamova.

  1. 1. The Relevance of Fair Value Accounting and the Merits of Transparency

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Petya Hristova Yalamova; Erik Kuritzen; [2013]
    Keywords : Fair value accounting; Value relevance; Management discretion; SFAS 157; Fair value hierarchy;

    Abstract : The outburst of the financial crisis in late 2007 in the US coincided with a wave of new accounting regulations related to Fair Value Accounting. One of the new standards, SFAS 157, introduced new disclosure requirements related to the way fair values should be estimated and thus had a significant impact over the financial reports of banks and other financial institutions. READ MORE