Challenges in auditing fair value measurement and accounting estimates
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DOI: 10.1108/jfra-01-2019-0002
Abstract: Purpose Following the issuance of International Financial Reporting Standard 13 on fair value measurement (which became operational from January 2013), this study aims to investigate post-implementation challenges in the audit of fair value measurement and… read more here.
Keywords: accounting estimates; fair value; value measurement; value ... See more keywords