The practice of fair value accounting in Singapore

• Main Authors: Liew, Siow Hwei, Lim, Hui Lian, Tan, Hui Chin
• 其他作者: Nanyang Business School
• 格式: Final Year Project
• 語言: English
• 出版: 2014
• 主題: DRNTU::Business::Accounting
• 在線閱讀: http://hdl.handle.net/10356/59461
• 機構: Nanyang Technological University

Traditionally, the objective of accounting is to report on how well a steward was managing the resources entrusted to him. However, there is a shift in emphasis in financial reporting from stewardship to decision making usefulness. With this shift, fair value accounting has grown in importance.