Concepedia

Fair Value Convergence

Fair Value Convergence is a methodological framework within accounting convergence that standardizes the measurement and reporting of financial assets and liabilities by aligning fair value practices across different jurisdictions to enhance comparability and transparency in international financial reporting.

13

Publications

1.6K

Citations

23

Authors

18

Institutions

Publications per year

2017–2026

2

Parents

Publications

13

International Financial Reporting Standards (IFRS): pros and cons for investors

Ray Ball · Accounting and Business Research · 2006 · 1.3K citations

, , +17

Effect of the global financial crisis on accounting convergence

Rajni Mala, Parmod Chand · Accounting and Finance · 2011 · 60 citations

, , +14

Changing the Concepts to Justify the Standards*

Patricia C. O’Brien · Accounting Perspectives · 2009 · 39 citations

, , +12

IFRS implementation and studies in Turkey

Çağnur Kaytmaz Balsarı, Seçil Varan · Journal of Accounting and Management Information Systems · 2014 · 28 citations · Full text

, , +17

PELUANG MANAJEMEN LABA PASCA KONVERGENSI IFRS: SEBUAH TINJAUAN TEORITIS DAN EMPIRIS

Ari Dewi Cahyati · JRAK Jurnal Riset Akuntansi dan Komputerisasi Akuntansi · 2011 · 24 citations · Full text

, , +17

1–5 of 13

Authors

23

  1. CC
    Colin Clark

    Victoria University, Australia

    1 publications · 19 citations

    1

    h-index

  2. NT
    Noriyuki Tsunogaya

    Nagoya University, Japan

    1 publications · 14 citations

    1

    h-index

  3. AD
    Adela Deaconu

    Babeș-Bolyai University, Romania

    1 publications · 12 citations

    1

    h-index

  4. SV
    Seçil Varan

    Dokuz Eylül University, Türkiye

    1 publications · 28 citations

    1

    h-index

  5. RM
    Rajni Mala

    Macquarie University, Australia

    1 publications · 60 citations

    1

    h-index

1–5 of 23

Institutions

18

  1. Rogers (Germany)

    Eschenbach, Germany

    1 h-index

    1 publications

    10 citations

  2. Yahoo (United Kingdom)

    London, United Kingdom

    1 h-index

    1 publications

    12 citations

  3. Binus University

    Jakarta, Indonesia

    1 h-index

    1 publications

    15 citations

  4. Nagasaki University

    Nagasaki, Japan

    1 h-index

    1 publications

    14 citations

  5. Toronto Metropolitan University

    Toronto, Canada

    1 h-index

    1 publications

    10 citations

  6. University of Chicago

    Chicago, United States

    1 h-index

    1 publications

    1.3K citations

  7. Victoria University

    Melbourne, Australia

    1 h-index

    3 publications

    57 citations

  8. Babeș-Bolyai University

    Cluj-Napoca, Romania

    1 h-index

    2 publications

    24 citations

1–8 of 18

Venues

  1. EL MUHASABA Jurnal Akuntansi (e-Journal)

    1 publications · 12 citations

    1

    h-index

  2. Critical Perspectives on Accounting

    1 publications · 22 citations

    1

    h-index

  3. Australian Accounting Review

    AAR · 1 publications · 19 citations

    1

    h-index

  4. Accounting Economics and Law - A Convivium

    1 publications · 14 citations

    1

    h-index

  5. Journal of Property Investment and Finance

    1 publications · 12 citations

    1

    h-index

1–5