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VGU RESEARCH REPOSITORY


Please use this identifier to cite or link to this item: https://epub.vgu.edu.vn/handle/dlibvgu/1040
Title: Fair value accounting and information asymmetry
Authors: Dinh Phuong Uyen 
Keywords: Fair value accounting;Information asymmetry
Issue Date: 2019
Abstract: 
This research will gather prior studies to conduct a literature review that addresses how fair value accounting
helps reduce information asymmetry in real estate industry across different countries. In this paper, I will include countries following IFRS, and two others countries which are China and the US. In IAS 40, companies can choose to recognize their investment property at either fair value, or historical cost with fair value noted in the footnote. Chinese standard is quite similar to IAS 40, yet with no fair value disclosure required if the firm goes for historical cost model. The US, however, depends upon the solely use of historical cost model. In order to analyze and conclude my research question on the relationship between fair value accounting and information asymmetry for the real estate industry.
URI(1): http://epub.vgu.edu.vn/handle/dlibvgu/1040
Rights: Attribution-NonCommercial 4.0 International
Appears in Collections:Finance & Accounting (FA)
Finance & Accounting (FA)
Finance & Accounting (FA)
Finance & Accounting (FA)

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