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Increases in projected revenues and probabilities of paymentmay resultin higher fair value measurements
current market conditions(passive) is influenced byFair value measurement
Differencesresultingfrom fair value measurement
to include patient satisfaction , quality outcome indicators , and cost(passive) are designedValue measurements
variationsresultingfrom fair value measurement
The implementation of the May 2012 improvements and IFRS 13has resultedFair Value Measurement
lossesresultingfrom fair value measurement
All investments are classified as Level 3 under the IFRS 7 fair value hierarchysetout under Fair Value Measurements
recent large write - downsresultingfrom fair value measurements
from these modelsresultingfrom these models
financial reporting for an accountantcan influencefinancial reporting for an accountant
from the developing credit crisisresultingfrom the developing credit crisis
the worldwide credit crisis(passive) was caused bythe worldwide credit crisis
the global credit crisis , " unreliable , and non - transparent fair va ... morecausedthe global credit crisis , " unreliable , and non - transparent fair va ... more
in different figures for earnings and capital , both of which are important as buffers against insolvencymay resultin different figures for earnings and capital , both of which are important as buffers against insolvency
the global credit crisis , " unreliable , and non - transparent fair value measurements served as a powerful accelerantcausedthe global credit crisis , " unreliable , and non - transparent fair value measurements served as a powerful accelerant
out the principles for measuring fair value when it is required to be used in other financial reporting Standardssetsout the principles for measuring fair value when it is required to be used in other financial reporting Standards
in gains and fair value measurements that result in lossesresultin gains and fair value measurements that result in losses
to the current crisis and that , in pursuing their current objective of financial reporting , the IASB is neglecting the important issues of financial stability and corporate governance that are fundamental to a good system of financial reportingcontributedto the current crisis and that , in pursuing their current objective of financial reporting , the IASB is neglecting the important issues of financial stability and corporate governance that are fundamental to a good system of financial reporting
out the IFRS standards for measuring fair valuesetsout the IFRS standards for measuring fair value
frasetfra
out a hierarchy of inputs into valuation techniquessetout a hierarchy of inputs into valuation techniques
a framework that can be used to for measuring fair value of assetssetsa framework that can be used to for measuring fair value of assets
in a Day 1 gain or losscould resultin a Day 1 gain or loss
to make the definitions of fair value , fair value measurement , and fair value disclosures more consistentis designedto make the definitions of fair value , fair value measurement , and fair value disclosures more consistent
in a bargain purchase ... or that may be asset purchasesresultin a bargain purchase ... or that may be asset purchases
procyclicality as , for example , devaluation can lead to further problems if covenants are no longer able to be metcausesprocyclicality as , for example , devaluation can lead to further problems if covenants are no longer able to be met
further price falltriggersfurther price fall
to improve the effectiveness of disclosures by removing , modifying and adding disclosures related to fair value measurementsis designedto improve the effectiveness of disclosures by removing , modifying and adding disclosures related to fair value measurements
in material differences to the carrying value ... for instance for property , plant and equipment , inventory , and deferred income ... measure contingent consideration at fair value ... and determine who the acquirer is and , in some circumstances , apply reverse acquisition accounting principleswould resultin material differences to the carrying value ... for instance for property , plant and equipment , inventory , and deferred income ... measure contingent consideration at fair value ... and determine who the acquirer is and , in some circumstances , apply reverse acquisition accounting principles
greater fluctuations in business results and economic cyclescreatinggreater fluctuations in business results and economic cycles
out the following definition of fair valuesetsout the following definition of fair value
problems when estimate the illiquid assets ... whereas is it making situations better if companies using different measurements like historical - cost accounting ( Laux & Leuz 2010causesproblems when estimate the illiquid assets ... whereas is it making situations better if companies using different measurements like historical - cost accounting ( Laux & Leuz 2010
to improve audits of accounting estimatesis designedto improve audits of accounting estimates
out in IFRS 13setout in IFRS 13
or exacerbate a measurement mismatch in order to determine whether an instrument is eligible for amortized cost measurementwould createor exacerbate a measurement mismatch in order to determine whether an instrument is eligible for amortized cost measurement
to excessive write - downs and contributed to the erosion of bank capital during the financial crisisledto excessive write - downs and contributed to the erosion of bank capital during the financial crisis
from the application of the fair value measurement guidance included in ASC 815 to the Company ’s Series D Preferred Stockresultedfrom the application of the fair value measurement guidance included in ASC 815 to the Company ’s Series D Preferred Stock
in excessive cost or effortwould resultin excessive cost or effort
in a € 55.8 million increase in the value of the investment during the year , of which € 30.3 million was recognized through profit and loss and entirely offset by an equivalent increase in the related liability ( stock option and stock grant provisionsresultedin a € 55.8 million increase in the value of the investment during the year , of which € 30.3 million was recognized through profit and loss and entirely offset by an equivalent increase in the related liability ( stock option and stock grant provisions
As you examined in this week ’s Discussioncan influenceAs you examined in this week ’s Discussion
from the use of significant unobservable inputs to valuation techniquesresultingfrom the use of significant unobservable inputs to valuation techniques
in impairment charges of $ 77 millionresultedin impairment charges of $ 77 million
in a loss of $ 0.2 million recorded in Other income ( expenseresultedin a loss of $ 0.2 million recorded in Other income ( expense
out guidance for determining fair value ... as well as the accompanying disclosure requirementssetsout guidance for determining fair value ... as well as the accompanying disclosure requirements
from such curvesresultingfrom such curves
a ‘ highly subjective ’ base for calculating financial instruments in which ‘ small changes in the underlying assumptions can have a substantial effectcreateda ‘ highly subjective ’ base for calculating financial instruments in which ‘ small changes in the underlying assumptions can have a substantial effect
to more volatile earnings and stock returnsleadto more volatile earnings and stock returns
in transfers between Level 1 and Level 2resultedin transfers between Level 1 and Level 2