Fair value: risks and uncertainty of measurement objects in financial accounting
Journal Title: Економіка. Фінанси. Право - Year 2017, Vol 11, Issue
Abstract
The article reviews the possibility of measuring the fair value of objects in financial accounting in the absence of active markets for identical assets. One of the findings of this papers is the fact that the usage of unobservable inputs for measurement implies a high level of uncertainty in results of measuring. Fair value measured by an enterprise should also include a risk premium which market participants take as a compensation for uncertainty.
Authors and Affiliations
Halyna Volodymyrivna Nashkerska, Yaroslav Romanovych Melekh
Keywords
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