Pricing of fair value instruments reported under International Financial Reporting Standards 7: South African setting
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DOI: 10.4102/sajems.v22i1.2345
Abstract: Background: Prior literature established that different fair value levels disclosed in terms of the International Financial Reporting Standards (IFRS) 7 are value relevant.Setting: This study investigates the market pricing of the different fair value levels, as well… read more here.
Keywords: financial reporting; fair value; international financial; value levels ... See more keywords