Publicação
Fair Value: A Literature Review
| datacite.subject.fos | Ciências Sociais::Economia e Gestão | |
| dc.contributor.advisor | Pais, Cláudio | |
| dc.contributor.author | Fernandes, João Daniel Almeida | |
| dc.date.accessioned | 2026-09-11T10:12:52Z | |
| dc.date.available | 2026-09-11T10:12:52Z | |
| dc.date.issued | 2010-01-06 | |
| dc.date.submitted | 2010-01-06 | |
| dc.description | A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the Faculdade de Economia of Universidade Nova de Lisboa | |
| dc.description.abstract | IASB and FASB are cooperating to converge into a full fair value accounting system, as “ordered” by financial statements users. The purpose of this literature review is to see if we are ready for this convergence. In this literature review I performed a description of the history, evolution and application of fair value, analyzed the different concepts and problems existing to measure fair value, and also took a look on value relevance of fair value. I suggest that full fair value model could be achievable despite the uncertainty related to the concept and lack of active markets for all assets. | eng |
| dc.identifier.uri | http://hdl.handle.net/10362/206316 | |
| dc.language.iso | eng | |
| dc.rights.uri | http://creativecommons.org/licenses/by/4.0/ | |
| dc.subject | Fair Value | |
| dc.subject | Financial Statements | |
| dc.subject | Historical Cost | |
| dc.subject | Value Relevance | |
| dc.title | Fair Value: A Literature Review | eng |
| dc.type | master thesis | |
| dspace.entity.type | Publication | |
| thesis.degree.name | Mestrado em Finanças |